# EDGAR Filing Document

**Accession Number:** 0001808110
**File Stem:** 0001213900-25-072058
**Filing Date:** 2025-8
**Character Count:** 2522
**Document Hash:** 39c76987e6308775afc97e1aa8eb1e23
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-072058.hdr.sgml**: 20250924

**ACCESSION NUMBER**: 0001213900-25-072058

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250805

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DDC Enterprise Ltd
- **CENTRAL INDEX KEY:** 0001808110
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOOD & KINDRED PRODUCTS [2000]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 368 9TH AVE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001
- **BUSINESS PHONE:** 852-2803-0688

**MAIL ADDRESS:**
- **STREET 1:** 368 9TH AVE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001

**DDC ENTERPRISE LIMITED**

368 9th Ave., 6th Floor

New York, New York 10001

Via Edgar

August 5, 2025

Division of Corporation Finance

Office of Manufacturing

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: DDC Enterprise Ltd (the "Company")

Registration Statement on Form F-3

Filed on July 22, 2025

File No. No. 333-288826

Dear SEC Officers:

We hereby provide a response to the comments issued in a letter dated July 31, 2025 (the "Staff's Letter") regarding the Company's Registration Statement on Form F-3 (the "Registration Statement"). Contemporaneously, we are filing the revised Registration Statement via Edgar (the "Amended F-3").

In order to facilitate the review by the Commission's staff (the "Staff") of the Amended F-3, we have responded to the comments set forth in the Staff's Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff's comments and correspond to the numbered paragraph in the Staff's Letter.

**<u>Registration Statement on Form F-3 filed July 22, 2025</u>**

**<u>General</u>**

**1.** **Please file the indenture in connection with any debt securities you intend to issue pursuant to this registration statement. See Trust Indenture Act Compliance and Disclosure Interpretation 201.02.** 

We respectfully advise the Staff that we have filed the form of indenture as Exhibit 4.1 to the Amended F-3.

Please reach Ted Paraskevas, the Company's outside counsel at +1 212-407-4971 if you would like additional information with respect to any of the foregoing. Thank you.

Sincerely,

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| |
|:---|
| */s/ Norma Chu* |
| DDC Enterprise Limited |
| Chief Executive Officer |
| *Encl.* |

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