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Correspondence 0001213900-26-058796 from GOLDEN HEAVEN GROUP HOLDINGS LTD. (GDHG)

GOLDEN HEAVEN GROUP HOLDINGS LTD.
Date: May 19, 2026 · CIK: 0001928340 · Accession: 0001213900-26-058796

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File numbers found in text: 333-295337

Date
May 19, 2026
Author
Jin Xu
Form
CORRESP
Company
GOLDEN HEAVEN GROUP HOLDINGS LTD.

Letter

Via EDGAR Division of Corporation Finance Attention: Christopher Dunham Re: Golden Heaven Group Holdings Ltd. Registration Statement on Form F-3, as amended Initially Filed on April 27, 2026 File No. 333-295337

Dear Mr. Dunham:

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-3, as amended, be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on May 21, 2026, or as soon thereafter as practicable.

Very truly yours,
Golden Heaven Group Holdings Ltd.

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CORRESP
 1
 filename1.htm

 Golden Heaven Group Holdings Ltd.

 May 19, 2026

 Via EDGAR

 Division of Corporation Finance

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C., 20549

 Attention:
 Christopher Dunham

 Re:
 Golden Heaven Group Holdings Ltd.

 Registration Statement on Form F-3, as amended

 Initially Filed on April 27, 2026

 File No. 333-295337

 Dear Mr. Dunham:

 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-3, as amended, be accelerated to and that the Registration
Statement become effective at 4:30 p.m., Eastern Time, on May 21, 2026, or as soon thereafter as practicable.

 Very truly yours,

 Golden Heaven Group Holdings Ltd.

 By:
 /s/ Jin Xu

 Name:
 Jin Xu

 Title:
 Chief Executive Officer