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December 19, 2023
Siu Ming Law
Executive Director and Chief Executive Officer
Great Restaurant Development Holdings Ltd
Ground Floor and 1st Floor
No. 73 Chung On Street
Tsuen Wan, New Territories
Hong Kong
Re:Great Restaurant Development Holdings Ltd
Amendment No. 3 to Draft Registration Statement on Form F-1
Submitted December 13, 2023
CIK No. 0001990643
Dear Siu Ming Law:
            We have reviewed your amended draft registration statement and have the following
comment.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe a comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional comments.
Amendment No. 3 to Draft Registration Statement, Submitted December 13, 2023
Enforceability of Civil Liabilities
Hong Kong, page 128
1.We note your response to comment 3 and reissue in part. Please make similar changes to
this section as you have in the section titled "Recent Regulatory Development in the
PRC."

 FirstName LastNameSiu Ming Law
 Comapany NameGreat Restaurant Development Holdings Ltd
 December 19, 2023 Page 2
 FirstName LastName
Siu Ming Law
Great Restaurant Development Holdings Ltd
December 19, 2023
Page 2
            Please contact Aamira Chaudhry at 202-551-3389 or Joel Parker at 202-551-3651 if you
have questions regarding comments on the financial statements and related matters. Please
contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       William S. Rosenstadt