Lawrence Venick Partner
2206-19 Jardine House Central
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Tel +852 3923 1188 |
November 14, 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.
Pursuant to Section 71003 of the Fixing America’s Surface Transportation Act and based on guidance issued by the Staff in connection therewith, the Company is omitting from the Registration Statement its unaudited interim financial information as of and for the period ended June 30, 2022, because it reasonably believes that such financial statements will not be required to be included in the Registration Statement at the time of the contemplated offering.
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