0001213900-22-064867.txt : 20231215 0001213900-22-064867.hdr.sgml : 20231215 20221019111739 ACCESSION NUMBER: 0001213900-22-064867 CONFORMED SUBMISSION TYPE: DRSLTR PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20221019 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DDC Enterprise Ltd CENTRAL INDEX KEY: 0001808110 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: DRSLTR BUSINESS ADDRESS: STREET 1: 11/F,BUILDING 2,XINGLIAN KEYAN BUILDING STREET 2: 1535 HONGMEI ROAD, XUHUI DISTRICT CITY: SHANGHAI STATE: F4 ZIP: 200233 BUSINESS PHONE: 862154650559 MAIL ADDRESS: STREET 1: 11/F,BUILDING 2,XINGLIAN KEYAN BUILDING STREET 2: 1535 HONGMEI ROAD, XUHUI DISTRICT CITY: SHANGHAI STATE: F4 ZIP: 200233 DRSLTR 1 filename1.htm

 

 

 

Lawrence Venick

Partner

 

2206-19 Jardine House
1 Connaught Place

Central
Hong Kong

 

 

 

 

Tel +852 3923 1188
Fax +852 3923 1100
Email lvenick@loeb.com

 

October 19, 2022

 

CONFIDENTIAL SUBMISSION

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE Washington, DC 20549

 

RE: Confidential Submission of Draft Registration Statement on Form F-1 for DDC Enterprise Limited

 

Ladies and Gentlemen:

 

We act as the outside counsel of DDC Enterprise Limited, a Cayman Islands exempted company with limited liability incorporated under the Companies Law (the “Company”). The Company submitted a draft Registration Statement on Form F-1 (the “Registration Statement”) on October 3, 2022 for non-public review by the Staff of the U.S. Securities and Exchange Commission (the “Staff”) prior to the public filing of the Registration Statement.

 

It is noted that the Company’s unaudited interim financial information as of and for the period ended June 30, 2022 (“1H2022 Financials”) was not included in the Registration Statement. The Company respectfully submits that it will amend the Registration Statement to include all financial statements required by Regulation S-X at the date of such amendment prior to requesting effectiveness of the Registration Statement. Currently the Company intends to include its 1H2022 Financials in the Registration Statement in the next filing.

 

If you have any further questions, please contact me at +852.3923.1188 or at lvenick@loeb.com.

 

Sincerely,

 

 

Lawrence S. Venick

Partner, Loeb & Loeb LLP

 

 

 

 

 

 

 

 

 

 

San Francisco      Los Angeles      New York      Chicago      Nashville      Washington, DC      Beijing      Hong Kong      www.loeb.com

 

 

 

 

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