Company: DDC
Filing Date: 2025-10-24
Form Type: F-1
Source: 0001213900-25-102214
Chunk: 253

Company: DDC Enterprise Ltd
Filing Date: 2025-10-24
Form: F-1
Chunk 253
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 on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Marcum concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of a “disagreement” (as defined in Item 16F(a)(1)(iv) of Form 20 -F) or a “reportable event” (as described in Item 16F(a)(1)(v) of Form 20 -F). 154 Dismissal of Marcum Asia and appointment of Enrome LLP On August 30, 2024, Marcum was retained as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2023 and the fiscal year ending December 31, 2024; Marcum Asia has not, however, reported on the Company’s consolidated financial statements for those years or any period. The Company has reviewed its needs and evaluated potential public accounting firms to determine the most suitable independent registered public accounting firm for the fiscal year ended December 31, 2023, and the fiscal year ending December 31, 2024. As previously announced in the Form 6 -Kfiled by the Company with the SEC on October 4, 2024 (the “October 6 -K”), on September 30, 2024 (the “Second Effective Date”), the Company dismissed Marcum Asia as the Company’s independent registered public accounting firm. Such dismissal was approved by the Audit Committee as of the Second Effective Date. From the time of appointment on August 30, 2024 through the Second Effective Date there were no “disagreements” (as defined in Item 16F(a)(1)(iv) of Form 20 -F) with Marcum Asia on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which if not resolved to Marcum Asia’s satisfaction would have caused Marcum Asia to make reference to the disagreements in connection with Marcum Asia’s report. During the Company’s fiscal year ended December 31, 2022, and 2023 and the interim period through the Second Effective Date there were no “reportable events” (as defined in Item 16F(a)(1)(v) of Form 20 -F) except as described below: (i)There was a material weakness identified attributable to our lack of sufficient accounting personnel with appropriate U.S.