# EDGAR Filing Document

**Accession Number:** 0001641398
**File Stem:** 0001213900-26-009529
**Filing Date:** 2026-1
**Character Count:** 8286
**Document Hash:** 5777c0abfe9c44bba3e462436af868a2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-009529.hdr.sgml**: 20260129

**ACCESSION NUMBER**: 0001213900-26-009529

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20260128

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260129

**DATE AS OF CHANGE**: 20260129

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GD Culture Group Ltd
- **CENTRAL INDEX KEY:** 0001641398
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-METALS, MINERALS (NO PETROLEUM) [5050]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 473709051
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-37513
- **FILM NUMBER:** 26578562

**BUSINESS ADDRESS:**
- **STREET 1:** 111 TOWN SQUARE PLACE
- **STREET 2:** SUITE #1203
- **CITY:** JERSEY CITY
- **STATE:** NJ
- **ZIP:** 07310
- **BUSINESS PHONE:** 1-347-259-0292

**MAIL ADDRESS:**
- **STREET 1:** 111 TOWN SQUARE PLACE
- **STREET 2:** SUITE #1203
- **CITY:** JERSEY CITY
- **STATE:** NJ
- **ZIP:** 07310

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Code Chain New Continent Ltd
- **DATE OF NAME CHANGE:** 20200518

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TMSR HOLDING Co Ltd
- **DATE OF NAME CHANGE:** 20180207

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JM Global Holding Co
- **DATE OF NAME CHANGE:** 20150505

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the**

**Securities Exchange Act of 1934**

Date of report (Date of earliest event reported): January 28, 2026

**GD Culture Group Limited**

**(Exact name of Company as specified in charter)**

---

| | | |
|:---|:---|:---|
| Nevada | 001-37513 | 47-3709051 |
| **(State or other jurisdiction <br> of incorporation)** | **(Commission File Number)** | **(IRS Employer**<br> **Identification No.)** |

---

111 Town Square Place, Suite #1203

Jersey City, NJ 07310

**(Address of principal executive offices) (Zip code)**

+1-347-2590292

**(Registrant's Telephone number, including area code)**

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Company under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

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| | |
|:---|:---|
| **Title of each class** | **Name of each exchange on which registered** |
| Common Stock, par value $0.0001 GDC | Nasdaq Capital Market |

---

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

**Item 4.01 Changes in Registrant's Certifying Accountant.**

On January 29, 2026, with the approval of the Board of Directors and the Audit Committee, GD Culture Group Limited, a Nevada corporation (the "Company") terminated HTL International, LLC ("HTL") and engaged GGF CPA LTD ("GGF"), as the Company's independent registered public accounting firm for the fiscal year ended December 31, 2025, effective immediately.

The audit reports of HTL on the Company's financial statements as of December 31, 2024 and 2023, and for the years ended December 31, 2024 and 2023 (the "Audit Periods"), did not contain any adverse opinion or disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles, except that such opinions disclosed an uncertainty of the Company to continue as a going concern. During the Audit Periods and during the period from December 31, 2024 through January 29, 2026, the Company had: (i) no disagreements with HTL of the type contemplated by Item 304(a)(1)(iv) of Regulation S-K on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to HTL's satisfaction, would have caused it to make reference to the subject matter of any such disagreement in connection with its reports; and (ii) no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K, except that the Audit Reports disclosed an uncertainty of the Company to continue as a going concern.

The Company provided HTL with a copy of the disclosures it is making in this Current Report on Form 8-K prior to its filing and requested that HTL furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission (the "SEC") stating whether or not HTL agreed with the disclosure in this Item 4.01. A copy of HTL's letter to the SEC in response to the foregoing request is attached as Exhibit 16.1 to this Current Report on Form 8-K.

During the Audit Periods and during the period from December 31, 2024 through January 29, 2026, neither the Company nor anyone on its behalf consulted GGF regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and neither a written report nor oral advice was provided to the Company that of GGF concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a "disagreement" (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions to that Item) or a "reportable event" (within the meaning of Item 304(a)(1)(v) of Regulation S-K).

This report shall be deemed to be incorporated by reference into the registration statements of the Company on Form S-3 (File No. 333-279141 and 333-292934) and to be a part thereof from the date on which this report is filed, to the extent not superseded by documents or reports subsequently filed or furnished.

**Item 9.01 Financial Statements and Exhibits.**

**(d) Exhibits**

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| | |
|:---|:---|
| **Exhibit <br> Number** | **Description of Exhibit** |
| 16.1 | [Letter from HTL International, LLC dated January 29, 2026](ea027471001ex16-1_gdculture.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **GD CULTURE GROUP LIMITED** | **GD CULTURE GROUP LIMITED** |
| Date: January 29, 2026 | By: | /s/ Xiaojian Wang |
|  | Name: | Xiaojian Wang |
|  | Title: | Chief Executive Officer, President and<br> Chairman of the Board |

---

## Exhibit 16.1

**Exhibit 16.1**

![](ex16-1_001.jpg)

January 29, 2026

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: GD Culture Group Limited

Dear Sir or Madam:

We have read the statements made by GD Culture Group Limited of its Form 8-K dated January 29, 2026.We agree with the statements concerning our firm in such Form 8-K; we are not in a position to agree or disagree with other statements of GD Culture Group Limited contained therein.

Very truly yours,

/s/ HTL International, LLC

HTL International, LLC

Houston, Texas

**12 Greenway Plaza Suite 1100 \| Houston, Texas 77046**