# EDGAR Filing Document

**Accession Number:** 0001928340
**File Stem:** 0000000000-23-002571
**Filing Date:** 2023-3
**Character Count:** 5931
**Document Hash:** 317cd984d6e1828e12e8de95f3ce6d04
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002571.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0000000000-23-002571

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230315

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-034392

## Text-Extract

```

United States securities and exchange commission logo

                              March 15, 2023

       Qiong Jin
       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.
                                                            Amendment No. 3 to
Registration Statement on Form F-1
                                                            Filed March 7, 2023
                                                            File No. 333-268166

       Dear Qiong Jin:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, 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 comment applies 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 this comment, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our March
6, 2023 letter.

       Amendment No. 3 to Registration Statement on Form F-1

       Report of Independent Registered Public Accounting Firm, page F-2

   1.                                                   We reviewed the changes
made in response to comment 2. Please make arrangements
                                                        with your auditor for
them to revise their audit report to also render an opinion on your
                                                        September 30, 2021
financial statements. Refer to Item 8.A of Form 20-F.
 Qiong Jin
FirstName  LastNameQiong  Jin Ltd.
Golden Heaven   Group Holdings
Comapany
March      NameGolden Heaven Group Holdings Ltd.
       15, 2023
March2 15, 2023 Page 2
Page
FirstName LastName
        You may contact Nasreen Mohammed at 202-551-3773 or Rufus Decker at
202-551-
3769 if you have questions regarding comments on the financial statements and
related
matters. Please contact Alyssa Wall at 202-551-8106 or Donald Field at
202-551-3680 with any
other questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services
cc:      Ying Li

```

### 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 15, 2023

Qiong Jin  
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.  
Amendment No. 3 to Registration Statement on Form F-1  
Filed March 7, 2023  
File No. 333-268166**

Dear Qiong Jin:

We have reviewed your amended registration statement and have the following comment. In our comment, 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 comment applies 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 this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our March 6, 2023 letter.

Amendment No. 3 to Registration Statement on Form F-1

Report of Independent Registered Public Accounting Firm, page F-2

1. We reviewed the changes made in response to comment 2. Please make arrangements with your auditor for them to revise their audit report to also render an opinion on your September 30, 2021 financial statements. Refer to Item 8.A of Form 20-F.

Qiong Jin
Golden Heaven Group Holdings Ltd.
March 15, 2023
Page 2

You may contact Nasreen Mohammed at 202-551-3773 or Rufus Decker at 202-551-3769 if you have questions regarding comments on the financial statements and related matters. Please contact Alyssa Wall at 202-551-8106 or Donald Field at 202-551-3680 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Ying Li