SEC Comment Letter 0000000000-26-000043 to GOLDEN HEAVEN GROUP HOLDINGS LTD. (GDHG)
GOLDEN HEAVEN GROUP HOLDINGS LTD.
Date: Jan. 5, 2026 · CIK: 0001928340 · Accession: 0000000000-26-000043
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Reasoning
File numbers found in text: 333-292462
Letter
January 5, 2026 Jin Xu 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. Registration Statement on Form F-3 Filed December 29, 2025 File No. 333-292462 Dear Jin Xu: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Henry Yin
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January 5, 2026
Jin Xu
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.
Registration Statement on Form F-3
Filed December 29, 2025
File No. 333-292462
Dear Jin Xu:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Henry Yin