# EDGAR Filing Document

**Accession Number:** 0001928340
**File Stem:** 0000000000-25-006421
**Filing Date:** 2025-6
**Character Count:** 4297
**Document Hash:** 68385324197dc06feafc82b7f2ce8810
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006421.hdr.sgml**: 20250923

**ACCESSION NUMBER**: 0000000000-25-006421

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250618

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GOLDEN HEAVEN GROUP HOLDINGS LTD.
- **CENTRAL INDEX KEY:** 0001928340
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41675

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** NO.8 HAICHUAN ROAD, BANHOU
- **STREET 2:** XIQIN TOWN, YANPING DISTRICT
- **CITY:** NANPING CITY, FUJIAN PROVINCE
- **PROVINCE COUNTRY:** F4
- **BUSINESS PHONE:** 86 0599 8508022

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** NO.8 HAICHUAN ROAD, BANHOU
- **STREET 2:** XIQIN TOWN, YANPING DISTRICT
- **CITY:** NANPING CITY, FUJIAN PROVINCE
- **PROVINCE COUNTRY:** F4
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-006978

## Text-Extract

```

                                                            June 18, 2025

Jin Xu
Chief Executive Officer
Golden Heaven Group Holdings Ltd.
No. 8 Banhouhaichuan Rd
Xiqin Town, Yanping District
Nanping City, Fujian Province, China 353001

       Re: Golden Heaven Group Holdings Ltd.
           Response dated May 21, 2025
           File No. 1-41675
Dear Jin Xu:

       We have reviewed your May 21, 2025 response to our comment letter and
have the
following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our May 8,
2025 letter.

Amendment No. 1 to Form 20-F Filed April 7, 2025
Consolidated Balance Sheets, page F-3

1.     We reviewed your response to prior comment 1. ASC 210-10-20 states,
"[c]urrent
       assets is used to designate cash and other assets or resources commonly
identified as
       those that are reasonably expected to be realized in cash or sold or
consumed during
       the normal operating cycle of the business. See paragraphs 210-10-45-1
through 45-
       4." Please tell us how these prepayments fit in this definition of
current assets. In
       doing so, tell us if you expect to realize cash from these prepayments
or whether you
       expect to sell the prepayment or related equipment. In addition, ASC
210-10-45-4a
       states that the concept of the nature of current assets excludes from
that
       classification, "[c]ash and claims to cash that are...designated for
expenditure in the
       acquisition or construction of noncurrent assets...." Further, ASC
210-10-45-4f states
       that the concept of the nature of current assets contemplates the
exclusion of
 June 18, 2025
Page 2

       "depreciable assets." Please tell us how you considered this guidance in
classifying the
       prepayments as current.
Consolidated Statements of Cash Flows, page F-6

2.     We reviewed your response to prior comment 2. ASC 230-10-45-13c
specifically
       states that advance payments for the purchase of property, plant and
equipment and
       other productive assets are investing cash outflows. Please tell us your
consideration
       of this specific guidance in concluding how to classify the prepayments.

        Please contact Ta Tanisha Meadows at 202-551-3322 or Adam Phippen at
202-551-
3336 if you have questions regarding comments on the financial statements and
related
matters.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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