# EDGAR Filing Document

**Accession Number:** 0001776067
**File Stem:** 0000000000-23-002112
**Filing Date:** 2023-3
**Character Count:** 5894
**Document Hash:** 78d0addf702e7a2722760db2d93f85ec
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002112.hdr.sgml**: 20230731

**ACCESSION NUMBER**: 0000000000-23-002112

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230302

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Oriental Culture Holding LTD
- **CENTRAL INDEX KEY:** 0001776067
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** ROOM 1402, RICHMAKE COMMERCIAL BUILDING
- **STREET 2:** 198-200 QUEENS ROAD CENTRAL
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852-21103909

**MAIL ADDRESS:**
- **STREET 1:** ROOM 1402, RICHMAKE COMMERCIAL BUILDING
- **STREET 2:** 198-200 QUEENS ROAD CENTRAL
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-004230

## Text-Extract

```

United States securities and exchange commission logo

                              March 2, 2023

       Yi Shao
       Chief Executive Officer
       Oriental Culture Holding LTD
       Room 1402, Richmake Commercial Building
       198-200 Queen   s Road Central, Hong Kong

                                                        Re: Oriental Culture
Holding LTD
                                                            Amendment No. 3 to
Registration Statement on Form F-3
                                                            Filed February 9,
2023
                                                            File No. 333-262398

       Dear Yi Shao:

              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 July
13, 2022 letter.

       Amendment No. 3 to Registration Statement on Form F-3 Filed February 9,
2023

       Risk Factors, page 15

   1.                                                   We note your disclosure
that the Nan County Public Safety Bureau froze certain bank
                                                        accounts of the VIE's
subsidiaries as a result of an investigation. Please provide disclosure
                                                        addressing the risks
and impact of such accounts. In this regard, we note your disclosure
                                                        that "the business
operations of the Company have been materially and negatively
                                                        impacted" by the frozen
accounts.
 Yi Shao
FirstName  LastNameYi
Oriental Culture HoldingShao
                         LTD
Comapany
March      NameOriental Culture Holding LTD
       2, 2023
March2 2, 2023 Page 2
Page
FirstName LastName
        You may contact Brian Fetterolf at 202-551-6613 or Jennifer L  pez
Molina at 202-551-
3792 if you have any questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services
cc:      Jeffrey 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 2, 2023

Yi Shao  
Chief Executive Officer  
Oriental Culture Holding LTD  
Room 1402, Richmake Commercial Building  
198-200 Queen's Road Central, Hong Kong

# **Re: Oriental Culture Holding LTD**  
**Amendment No. 3 to Registration Statement on Form F-3**  
**Filed February 9, 2023**  
**File No. 333-262398**

Dear Yi Shao:

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 July 13, 2022 letter.

Amendment No. 3 to Registration Statement on Form F-3 Filed February 9, 2023

Risk Factors, page 15

1. We note your disclosure that the Nan County Public Safety Bureau froze certain bank accounts of the VIE's subsidiaries as a result of an investigation. Please provide disclosure addressing the risks and impact of such accounts. In this regard, we note your disclosure that 'the business operations of the Company have been materially and negatively impacted' by the frozen accounts.

Yi Shao
Oriental Culture Holding LTD
March 2, 2023
Page 2

You may contact Brian Fetterolf at 202-551-6613 or Jennifer López Molina at 202-551-3792 if you have any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Jeffrey Li