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Correspondence 0001213900-25-006959 from Longduoduo Co Ltd (LDDD) (CIK 0001892316) (LDDD)

Longduoduo Co Ltd (LDDD) (CIK 0001892316)
Date: Jan. 27, 2025 · CIK: 0001892316 · Accession: 0001213900-25-006959

AI Filing Summary & Sentiment

File numbers found in text: 000-56615

Referenced dates: January 24, 2025

Date
Jan. 27, 2025
Author
/s/ Zhou Hongxiao
Form
CORRESP
Company
Longduoduo Co Ltd (LDDD) (CIK 0001892316)

Letter

LONGDUODUO COMPANY LIMITED

G3-5-8016 Shui’an Town, Ruyi Headquarters Base

Hohhot Economic Development Zone

Inner Mongolia 010000

January 27, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, NE

Washington, D.C. 20549

Attention: Jeanne Baker

Terence O’Brien

Nicholas O’Leary

Conlon Danberg

Re: Longduoduo Company Limited

Form 10-K for the Fiscal Year Ended June 30, 2024

Filed October 15, 2024

File No. 000-56615

Ladies and Gentlemen,

Longduoduo Company Limited (the “Company”) hereby furnishes the following correspondence in response to the Staff’s comment letter dated January 24, 2025 (the “Comment Letter”) regarding the Company’s Annual Report on Form 10-K for the year ended June 30, 2024. Set forth below in italics you will find a copy of the Staff’s comment, followed by the Company’s response.

Form 10-K for the Year Ended June 30, 2023

Part I

Item 1. Business, page 1

1. We note your disclosure and response to prior comment 6 on your Annual Report on Form 10-K for the Fiscal Year Ended June 30, 2023. We note your disclosure in the Risk Factor section that the Chinese government may intervene or influence your operations at any time, or may exert control over operations of your business, which could result in a material change in your operations and/or the value of your securities. We further note your disclosure that any actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless. In your future filings, please provide a summary of this risk factor disclosure in the Summary of Risk Factors section.

Response to Comment 1

As requested, our future filings will provide, in the Summary of Risk Factors section, a summary of our disclosure that the Chinese government may intervene or influence our operations at any time, or may exert control over operations of our business, which could result in a material change in our operations and/or the value of our securities. Our future filings will also provide, in the Summary of Risk Factors section, a summary of our disclosure that any actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder our ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless.

Respectfully submitted,
/s/ Zhou Hongxiao

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LONGDUODUO
COMPANY LIMITED

G3-5-8016
Shui’an Town, Ruyi Headquarters Base

Hohhot
Economic Development Zone

Inner
Mongolia 010000

January
27, 2025

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, NE

Washington,
D.C. 20549

Attention: Jeanne
                                            Baker

  Terence
                                        O’Brien

  Nicholas
                                        O’Leary

  Conlon
                                        Danberg

 Re: Longduoduo
                                            Company Limited

Form
10-K for the Fiscal Year Ended June 30, 2024

Filed
October 15, 2024

File
No. 000-56615

Ladies
and Gentlemen,

Longduoduo
Company Limited (the “Company”) hereby furnishes the following correspondence in response to the Staff’s
comment letter dated January 24, 2025 (the “Comment Letter”) regarding the Company’s Annual Report on
Form 10-K for the year ended June 30, 2024. Set forth below in italics you will find a copy of the Staff’s comment, followed by
the Company’s response.

Form
10-K for the Year Ended June 30, 2023

Part
I

Item
1. Business, page 1

 1. We
                                            note your disclosure and response to prior comment 6 on your Annual Report on Form 10-K for
                                            the Fiscal Year Ended June 30, 2023. We note your disclosure in the Risk Factor section that
                                            the Chinese government may intervene or influence your operations at any time, or may exert
                                            control over operations of your business, which could result in a material change in your
                                            operations and/or the value of your securities. We further note your disclosure that any
                                            actions by the Chinese government to exert more oversight and control over offerings that
                                            are conducted overseas and/or foreign investment in China-based issuers could significantly
                                            limit or completely hinder your ability to offer or continue to offer securities to investors
                                            and cause the value of such securities to significantly decline or be worthless. In your
                                            future filings, please provide a summary of this risk factor disclosure in the Summary of
                                            Risk Factors section.

Response
to Comment 1

As
requested, our future filings will provide, in the Summary of Risk Factors section, a summary of our disclosure that the Chinese government
may intervene or influence our operations at any time, or may exert control over operations of our business, which could result in a
material change in our operations and/or the value of our securities. Our future filings will also provide, in the Summary of Risk Factors
section, a summary of our disclosure that any actions by the Chinese government to exert more oversight and control over offerings that
are conducted overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder our ability to
offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless.

    Respectfully submitted,

    /s/ Zhou Hongxiao

    Chief Executive Officer