SEC Comment Letter 0000000000-23-002571 to GOLDEN HEAVEN GROUP HOLDINGS LTD. (GDHG)
GOLDEN HEAVEN GROUP HOLDINGS LTD.
Date: March 15, 2023 · CIK: 0001928340 · Accession: 0000000000-23-002571
AI Filing Summary & Sentiment
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File numbers found in text: 333-268166
Letter
United States securities and exchange commission logo March 15, 2023 Qiong Jin Chief Executive Officer Golden Heaven Group Holdings Ltd. No. 8 Banhouhaichuan Rd Xiqin Town, Yanping District Nanping City, Fujian Province, China 353001 Re:Golden Heaven Group Holdings Ltd. Amendment No. 3 to Registration Statement on Form F-1 Filed March 7, 2023 File No. 333-268166 Dear Qiong Jin: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our March 6, 2023 letter. Amendment No. 3 to Registration Statement on Form F-1 Report of Independent Registered Public Accounting Firm, page F-2 1.We reviewed the changes made in response to comment 2. Please make arrangements with your auditor for them to revise their audit report to also render an opinion on your September 30, 2021 financial statements. Refer to Item 8.A of Form 20-F.
FirstName LastNameQiong Jin Comapany NameGolden Heaven Group Holdings Ltd. March 15, 2023 Page 2 FirstName LastName Qiong Jin Golden Heaven Group Holdings Ltd. March 15, 2023 Page 2 You may contact Nasreen Mohammed at 202-551-3773 or Rufus Decker at 202-551- 3769 if you have questions regarding comments on the financial statements and related matters. Please contact Alyssa Wall at 202-551-8106 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Ying Li
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United States securities and exchange commission logo
March 15, 2023
Qiong Jin
Chief Executive Officer
Golden Heaven Group Holdings Ltd.
No. 8 Banhouhaichuan Rd
Xiqin Town, Yanping District
Nanping City, Fujian Province, China 353001
Re:Golden Heaven Group Holdings Ltd.
Amendment No. 3 to Registration Statement on Form F-1
Filed March 7, 2023
File No. 333-268166
Dear Qiong Jin:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our March 6, 2023 letter.
Amendment No. 3 to Registration Statement on Form F-1
Report of Independent Registered Public Accounting Firm, page F-2
1.We reviewed the changes made in response to comment 2. Please make arrangements
with your auditor for them to revise their audit report to also render an opinion on your
September 30, 2021 financial statements. Refer to Item 8.A of Form 20-F.
FirstName LastNameQiong Jin
Comapany NameGolden Heaven Group Holdings Ltd.
March 15, 2023 Page 2
FirstName LastName
Qiong Jin
Golden Heaven Group Holdings Ltd.
March 15, 2023
Page 2
You may contact Nasreen Mohammed at 202-551-3773 or Rufus Decker at 202-551-
3769 if you have questions regarding comments on the financial statements and related
matters. Please contact Alyssa Wall at 202-551-8106 or Donald Field at 202-551-3680 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Ying Li