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Correspondence 0001213900-23-024364 from GOLDEN HEAVEN GROUP HOLDINGS LTD. (GDHG)

GOLDEN HEAVEN GROUP HOLDINGS LTD.
Date: March 30, 2023 · CIK: 0001928340 · Accession: 0001213900-23-024364

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File numbers found in text: 333-268166

Date
March 30, 2023
Author
Qiong Jin
Form
CORRESP
Company
GOLDEN HEAVEN GROUP HOLDINGS LTD.

Letter

GOLDEN HEAVEN GROUP HOLDINGS LTD.

March 30, 2023

Via EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention: Nasreen Mohammed

Rufus Decker

Alyssa Wall

Donald Field

Re: Golden Heaven Group Holdings Ltd.

Registration Statement on Form F-1, as amended (File No. 333-268166)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Golden Heaven Group Holdings Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated to and that the Registration Statement become effective at 5:00 p.m., Eastern Time, on March 30, 2023, or as soon thereafter as practicable.

Very truly yours,
Golden Heaven Group Holdings Ltd.

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CORRESP
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filename1.htm

GOLDEN HEAVEN GROUP HOLDINGS LTD.

March 30, 2023

Via EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Attention:
    Nasreen Mohammed

    Rufus Decker

    Alyssa Wall

    Donald Field

    Re:
    Golden Heaven Group Holdings Ltd.

    Registration Statement on Form F-1, as amended (File No. 333-268166)

    Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules
and Regulations under the Securities Act of 1933, as amended, Golden Heaven Group Holdings Ltd. hereby requests that the effectiveness
of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated to and that the Registration
Statement become effective at 5:00 p.m., Eastern Time, on March 30, 2023, or as soon thereafter as practicable.

    Very truly yours,

    Golden Heaven Group Holdings Ltd.

    By:
    /s/ Qiong Jin

    Name:
    Qiong Jin

    Title:
    Chief Executive Officer, and Chairman of the Board of Directors

    cc:
    Ying Li, Esq.

    Hunter Taubman Fischer & Li LLC