TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 2, 2023 Yi Shao Chief Executive Officer Oriental Culture Holding LTD Room 1402, Richmake Commercial Building 198-200 Queen s Road Central, Hong Kong Re: Oriental Culture Holding LTD Amendment No. 3 to Registration Statement on Form F-3 Filed February 9, 2023 File No. 333-262398 Dear Yi Shao: 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 July 13, 2022 letter. Amendment No. 3 to Registration Statement on Form F-3 Filed February 9, 2023 Risk Factors, page 15 1. We note your disclosure that the Nan County Public Safety Bureau froze certain bank accounts of the VIE's subsidiaries as a result of an investigation. Please provide disclosure addressing the risks and impact of such accounts. In this regard, we note your disclosure that "the business operations of the Company have been materially and negatively impacted" by the frozen accounts. Yi Shao FirstName LastNameYi Oriental Culture HoldingShao LTD Comapany March NameOriental Culture Holding LTD 2, 2023 March2 2, 2023 Page 2 Page FirstName LastName You may contact Brian Fetterolf at 202-551-6613 or Jennifer L pez Molina at 202-551- 3792 if you have any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jeffrey Li