# EDGAR Filing Document

**Accession Number:** 0001928340
**File Stem:** 0001213900-23-024364
**Filing Date:** 2023-3
**Character Count:** 2323
**Document Hash:** 8e0afde4b584d958bbac7c09cdd9e66d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-024364.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0001213900-23-024364

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230330

**FILER**: 

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

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

**BUSINESS ADDRESS:**
- **STREET 1:** NO.8 HAICHUAN ROAD, BANHOU
- **STREET 2:** XIQIN TOWN, YANPING DISTRICT
- **CITY:** NANPING CITY, FUJIAN PROVINCE
- **STATE:** F4
- **ZIP:** 353001
- **BUSINESS PHONE:** 86 0599 8508022

**MAIL ADDRESS:**
- **STREET 1:** NO.8 HAICHUAN ROAD, BANHOU
- **STREET 2:** XIQIN TOWN, YANPING DISTRICT
- **CITY:** NANPING CITY, FUJIAN PROVINCE
- **STATE:** F4
- **ZIP:** 353001

**GOLDEN HEAVEN GROUP HOLDINGS LTD.**

March 30, 2023

<u>Via EDGAR</u>

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| Attention: | Nasreen Mohammed |
|  | Rufus Decker |
|  | Alyssa Wall |
|  | Donald Field |

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| | |
|:---|:---|
| **Re:** | **Golden Heaven Group Holdings Ltd.** |
|  | **Registration Statement on Form F-1, as amended (File No. 333-268166)** |
|  | **Request for Acceleration of Effectiveness** |

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Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Golden Heaven Group Holdings Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the "Registration Statement") be accelerated to and that the Registration Statement become effective at 5:00 p.m., Eastern Time, on March 30, 2023, or as soon thereafter as practicable.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Golden Heaven Group Holdings Ltd. | Golden Heaven Group Holdings Ltd. |
| By: | */s/ Qiong Jin* |
| Name: | Qiong Jin |
| Title: | Chief Executive Officer, and Chairman of the Board of Directors |

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cc: Ying Li, Esq. <br> Hunter Taubman Fischer & Li LLC