Direct Phone: 202.298.1735 jeffrey.li@foster.com |
January 10, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Telecommunications
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Celeste M. Murphy |
Paul Fischer
Robert S. Littlepage
Christie Wong
| Re: | Oriental Culture Holding LTD |
Registration Statement on Form F-1
Filed on November 12, 2019
File No. 333-234654
Ladies and Gentlemen:
On behalf of our client, Oriental Culture Holding LTD, a foreign private issuer organized under the laws of Cayman Islands (the “Company”), we are submitting this letter and filing herewith the Amendment No. 1 to the Registration Statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR to the Commission.
To facilitate your review, we have separately delivered to you four courtesy copies of the Amendment No. 1 to the Registration Statement, marked to show changes since our last submission of the Registration Statement.
If you have any questions or further comments regarding to the Registration Statement, please contact me by phone at 202-298-1735 or via e-mail at jeffrey.li@foster.com.
| Very truly yours, | |
| /s/ Jeffrey Li | |
| Jeffrey Li |
Enclosures
| cc: | Yi Shao, Chief Executive Officer and Director of Oriental Culture Holding LTD |
Lijia Ni, Chief Financial Officer of Oriental Culture Holding LTD
