Company: DDC
Filing Date: 2025-07-22
Form Type: F-3
Source: 0001213900-25-066338
Chunk: 152

Company: DDC Enterprise Ltd
Filing Date: 2025-07-22
Form: F-3
Chunk 152
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.S. GAAP and SEC reporting requirements. Neither we nor our independent registered public accounting firm
undertook a comprehensive assessment of our internal control under the Sarbanes-Oxley Act of 2002 for purposes of identifying and reporting
any weakness in our internal control over financial reporting. Had we performed a formal assessment of our internal control over financial
reporting or had our independent registered public accounting firm performed an audit of our internal control over financial reporting,
additional material weaknesses or control deficiencies may have been identified.

We are working to remediate
the material weakness and are taking steps to strengthen our internal control over financial reporting through the development and implementation
of processes and controls over the financial reporting process. See “Management’s Discussion and Analysis of Financial Condition
and Results of Operations — Internal Control Over Financial Reporting.” However, we cannot assure you that these
measures will significantly improve or remediate the material weakness described above.

We cannot assure you that
there will not be additional material weaknesses or any significant deficiencies in our internal control over financial reporting in the
future. Any failure to maintain internal control over financial reporting could severely inhibit our ability to accurately report our
financial condition, results of operations or cash flows. If we are unable to conclude that our internal control over financial reporting
is effective, or if our independent registered public accounting firm determines we have a material weakness or significant deficiency
in our internal control over financial reporting once that firm begin its reviews under Section 404 of the Sarbanes-Oxley Act of 2002,
investors may lose confidence in the accuracy and completeness of our financial reports, the market price of our Class A Ordinary Shares
could decline, and we could be subject to sanctions or investigations by the NYSE, the SEC or other regulatory authorities. Failure to
remedy any material weakness in our internal control over financial reporting, or to implement or maintain other effective control systems
required of public companies, could also restrict our future access to the capital markets.

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We do not intend to pay cash dividends on our Ordinary Shares in the foreseeable future.

We have never paid dividends
on Ordinary Shares and do not currently anticipate paying any cash dividends on our Ordinary Shares in the foreseeable future. Under Cayman
Islands law, any payment of dividends would be subject to relevant legislation and our articles of association, which provide that all
dividends must be approved by our board of directors and, in some cases, our shareholders, and may only be paid from our distrib