# EDGAR Filing Document

**Accession Number:** 0001913749
**File Stem:** 0000000000-23-002772
**Filing Date:** 2023-3
**Character Count:** 7477
**Document Hash:** e351bb82ff7c8043c30393f2191e7221
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002772.hdr.sgml**: 20231027

**ACCESSION NUMBER**: 0000000000-23-002772

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230320

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Global Mofy Metaverse Ltd
- **CENTRAL INDEX KEY:** 0001913749
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 102, 1ST FLOOR, NO. A12
- **STREET 2:** XIDIAN MEMORY CULTURAL AND CREATIVE TOWN
- **CITY:** GAOBEIDIAN, CHAOYANG, BEIJING
- **STATE:** F4
- **ZIP:** 225300
- **BUSINESS PHONE:** 86-1064376636

**MAIL ADDRESS:**
- **STREET 1:** NO. 102, 1ST FLOOR, NO. A12
- **STREET 2:** XIDIAN MEMORY CULTURAL AND CREATIVE TOWN
- **CITY:** GAOBEIDIAN, CHAOYANG, BEIJING
- **STATE:** F4
- **ZIP:** 225300
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-010679

## Text-Extract

```

United States securities and exchange commission logo

                               March 20, 2023

       Haogang Yang
       Chief Executive Officer
       Global Mofy Metaverse Ltd
       No. 102, 1st Floor, No. A12, Xidian Memory Cultural and Creative Town
       Gaobeidian Township, Chaoyang District, Beijing
       People   s Republic of China, 100000

                                                        Re: Global Mofy
Metaverse Ltd
                                                            Amendment No. 2 to
Registration Statement on Form F-1
                                                            Filed March 7, 2023
                                                            File No. 333-268553

       Dear Haogang Yang:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
February 28, 2023 letter.

       Form F-1/A

       Dilution, page 62

   1.                                                   We note your table on
page 65. Please explain why the total consideration received is
                                                        $11,112,228. In this
respect, it appears that the total consideration received is
                                                        $22,112,228.
       Consolidated Financial Statements
       Note 12. Subsequent Events, page F-27

   2.                                                   Please clarify your
disclosures that state "All of the $1.5 million was at the end of
                                                        November 2022."
 Haogang Yang
Global Mofy Metaverse Ltd
March 20, 2023
Page 2
3.    Please revise to disclose in this section that on February 10, 2023, the
Company entered
      into a share purchase agreement with Anguo Jijian Enterprise Management
Co., Ltd
      (   Anguo   ), Anjiu Jiheng Enterprise Management Co., Ltd (   Anjiu   ),
and Anling
      Management Co., Ltd (   Anling   ), pursuant to which you issued 740,829,
740,829, and
      444,497 ordinary shares of the Company, par value US$0.000002, to Anguo,
Anjiu, and
      Anling, respectively, for an aggregate issue price of $9.1 million
(RMB65,000,000).
       You may contact Morgan Youngwood, Senior Staff Accountant, at
202-551-3479 or
Stephen Krikorian, Accounting Branch Chief, at 202-551-3488 if you have
questions regarding
comments on the financial statements and related matters. Please contact Marion
Graham, Staff
Attorney, at 202-551-6521 or Larry Spirgel, Office Chief, at 202-551-3815 with
any other
questions.

                                                           Sincerely,
FirstName LastNameHaogang Yang
                                                           Division of
Corporation Finance
Comapany NameGlobal Mofy Metaverse Ltd
                                                           Office of Technology
March 20, 2023 Page 2
cc:       Yarona L. Yieh
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 20, 2023

Haogang Yang  
Chief Executive Officer  
Global Mofy Metaverse Ltd  
No. 102, 1st Floor, No. A12, Xidian Memory Cultural and Creative Town  
Gaobeidian Township, Chaoyang District, Beijing  
People's Republic of China, 100000

# **Re: Global Mofy Metaverse Ltd  
Amendment No. 2 to Registration Statement on Form F-1  
Filed March 7, 2023  
File No. 333-268553**

Dear Haogang Yang:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our February 28, 2023 letter.

# Form F-1/A

# Dilution, page 62

1. We note your table on page 65. Please explain why the total consideration received is $11,112,228. In this respect, it appears that the total consideration received is $22,112,228.

# Consolidated Financial Statements

# Note 12. Subsequent Events, page F-27

2. Please clarify your disclosures that state 'All of the $1.5 million was at the end of November 2022.'

Haogang Yang  
Global Mofy Metaverse Ltd  
March 20, 2023  
Page 2

3. Please revise to disclose in this section that on February 10, 2023, the Company entered into a share purchase agreement with Anguo Jijian Enterprise Management Co., Ltd (“Anguo”), Anjiu Jiheng Enterprise Management Co., Ltd (“Anjiu”), and Anling Management Co., Ltd (“Anling”), pursuant to which you issued 740,829, 740,829, and 444,497 ordinary shares of the Company, par value US$0.000002, to Anguo, Anjiu, and Anling, respectively, for an aggregate issue price of $9.1 million (RMB65,000,000).

You may contact Morgan Youngwood, Senior Staff Accountant, at 202-551-3479 or Stephen Krikorian, Accounting Branch Chief, at 202-551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Marion Graham, Staff Attorney, at 202-551-6521 or Larry Spirgel, Office Chief, at 202-551-3815 with any other questions.

Sincerely,

Division of Corporation Finance Office of Technology

cc: Yarona L. Yieh