# EDGAR Filing Document

**Accession Number:** 0001641398
**File Stem:** 0001213900-26-028275
**Filing Date:** 2026-3
**Character Count:** 2276
**Document Hash:** 744e88d0abbbaa1e6ddd565d73c2b241
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-028275.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001213900-26-028275

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260316

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GD Culture Group Ltd
- **CENTRAL INDEX KEY:** 0001641398
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-METALS, MINERALS (NO PETROLEUM) [5050]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 473709051
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 111 TOWN SQUARE PLACE
- **STREET 2:** SUITE #1203
- **CITY:** JERSEY CITY
- **STATE:** NJ
- **ZIP:** 07310
- **BUSINESS PHONE:** 1-347-259-0292

**MAIL ADDRESS:**
- **STREET 1:** 111 TOWN SQUARE PLACE
- **STREET 2:** SUITE #1203
- **CITY:** JERSEY CITY
- **STATE:** NJ
- **ZIP:** 07310

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Code Chain New Continent Ltd
- **DATE OF NAME CHANGE:** 20200518

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TMSR HOLDING Co Ltd
- **DATE OF NAME CHANGE:** 20180207

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JM Global Holding Co
- **DATE OF NAME CHANGE:** 20150505

**GD Culture Group Limited**

111 Town Square Place, Suite #1203

Jersey City, NJ 07310

T: +1-347-2590292

March 16, 2026

**<u>VIA EDGAR</u>**

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C. 20549

Attn: Kate Beukenkamp

---

| | |
|:---|:---|
| **Re:** | **GD Culture Group Ltd** |
|  | **Registration Statement on Form S-3** |
|  | **Filed January 26, 2026** |
|  | **File No. 333-292934** |

---

Dear Ms. Beukenkamp:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, GD Culture Group Ltd hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-3 (File No. 333-292934) so that it will become effective at 4:30 p.m. ET on Wednesday, March 18, 2026, or as soon as thereafter practicable.

---

| |
|:---|
| Very truly yours, |
| /s/ Xiao Jian Wang |
| Xiao Jian Wang |
| Chief Executive Officer |

---

cc: McLaughlin & Stern, LLP