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                           July 10, 2023

       Haogang Yang
       Chief Executive Officer
       Global Mofy Metaverse Ltd
       No. 102, 1st Floor, No. A12, Xidian Memory Cultural and Creative Town
       Gaobeidian Township, Chaoyang District, Beijing
       People   s Republic of China, 100000

                                                        Re: Global Mofy
Metaverse Ltd
                                                            Amendment No. 5 to
Registration Statement on Form F-1
                                                            Filed June 28, 2023
                                                            File No. 333-268553

       Dear Haogang Yang:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
15, 2023 letter.

       Amendment No. 5 to Registration Statement on Form F-1

       Consolidated Financial Statements as of March 31, 2023 and September 30,
2022
       Not3e 2. Summary of Significant Accounting Policies
       (s) Significant risks and uncertainties
       Concentration and credit risk, page F-43

   1.                                                   Please clarify your
disclosures that indicate as of March 31, 2023 and September 30,
                                                        2022, cash balances in
the PRC are $1,123,024 and $1,131,886, respectively. In this
                                                        respect, we note that
as of March 31, 2023 and September 30, 2022, cash balances on your
                                                        consolidated balance
sheets are $8,181,251 and $1,136,064, respectively. Tell us the
                                                        amount of demand
deposits placed with commercial banks for each period presented.
 Haogang Yang
Global Mofy Metaverse Ltd
July 10, 2023
Page 2
      Explain whether your demand deposits have fixed terms and whether you can
withdraw
      the demand deposits at any time or use it for settlement. In this regard,
please consider
      whether the demand deposits included in your cash balance qualify as cash
equivalents.
      We refer you to ASC 230-10-45-6 and 50-1. If so, please revise the cash
caption and
      disclosures accordingly.
       You may contact Morgan Youngwood, Senior Staff Accountant, at (202)
551-3479 or
Stephen Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have
questions regarding
comments on the financial statements and related matters. Please contact Austin
Pattan, Staff
Attorney, at (202) 551-6756 or Larry Spirgel, Office Chief, at (202) 551-3815
with any other
questions.



                                                            Sincerely,
FirstName LastNameHaogang Yang
                                                            Division of
Corporation Finance
Comapany NameGlobal Mofy Metaverse Ltd
                                                            Office of
Technology
July 10, 2023 Page 2
cc:       Yarona L. Yieh
FirstName LastName