# EDGAR Filing Document

**Accession Number:** 0001776067
**File Stem:** 0000000000-23-003032
**Filing Date:** 2023-3
**Character Count:** 8646
**Document Hash:** d4d5399d34dd31d6dc6fa5b106542799
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003032.hdr.sgml**: 20230731

**ACCESSION NUMBER**: 0000000000-23-003032

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230327

**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 27, 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. 4 to
Registration Statement on Form F-3
                                                            Filed March 7, 2023
                                                            File No. 333-262398

       Dear Yi Shao:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our March
2, 2023 letter.

       Amendment No. 4 to Registration Statement on Form F-3 Filed March 7,
2023

       Risk Factors
       "Nan County Public Safety Bureau has frozen certain bank accounts ... ",
page 19

   1.                                                   We note your amended
disclosure in response to comment 1. Please revise to explain why
                                                        you determined not to
make any further withdrawals from the accounts. Also,
                                                        please disclose the
number of customers that currently have deposits in the accounts and
                                                        the number of customers
that have been able to successfully retrieve their deposits, if
                                                        material.
 Yi Shao
FirstName  LastNameYi
Oriental Culture HoldingShao
                         LTD
Comapany
March      NameOriental Culture Holding LTD
       27, 2023
March2 27, 2023 Page 2
Page
FirstName LastName
General

2.       In the appropriate sections throughout your prospectus, please revise
to discuss the
         February 24, 2023 Provisions on Strengthening Confidentiality and
Archives
         Administration of Overseas Securities Offering and Listing by Domestic
Companies that
         was issued by the CSRC, the Ministry of Finance, the National
Administration of State
         Secretes Protection and the National Archives Administration, its
applicability to you, and
         the associated risks.
3.       We note your disclosure that "[a]fter the New Overseas Listing Rules
are enacted, the
         relevant filing procedures of the CSRC and other governmental
authorities will be
         required in connection with our offerings." Please clearly state
whether this offering will
         be subject to the New Overseas Listing Rules and whether the offering
is contingent upon
         receipt of approval from the CSRC. In this regard, disclose your
responsibilities under the
         New Overseas Listing Rules and the current status of your compliance
with the process.
         Please also expand your disclosure to discuss the risk and impact to
your business
         operations and offering of securities if you do not receive the
relevant approvals,
         including potential fines, penalties, or sanctions and discuss whether
delisting is a
         potential consequence.
       Please contact Cara Wirth at 202-551-7127 or Jennifer L  pez Molina at
202-551-3792
with 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 27, 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. 4 to Registration Statement on Form F-3**

**Filed March 7, 2023**

**File No. 333-262398**

Dear Yi Shao:

We have reviewed your amended registration statement and have the following comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our March 2, 2023 letter.

Amendment No. 4 to Registration Statement on Form F-3 Filed March 7, 2023

# Risk Factors

'Nan County Public Safety Bureau has frozen certain bank accounts ...', page 19

1. We note your amended disclosure in response to comment 1. Please revise to explain why you determined not to make any further withdrawals from the accounts. Also, please disclose the number of customers that currently have deposits in the accounts and the number of customers that have been able to successfully retrieve their deposits, if material.

Yi Shao
Oriental Culture Holding LTD
March 27, 2023
Page 2

General

2. In the appropriate sections throughout your prospectus, please revise to discuss the February 24, 2023 Provisions on Strengthening Confidentiality and Archives Administration of Overseas Securities Offering and Listing by Domestic Companies that was issued by the CSRC, the Ministry of Finance, the National Administration of State Secretes Protection and the National Archives Administration, its applicability to you, and the associated risks.

3. We note your disclosure that "[a]fter the New Overseas Listing Rules are enacted, the relevant filing procedures of the CSRC and other governmental authorities will be required in connection with our offerings." Please clearly state whether this offering will be subject to the New Overseas Listing Rules and whether the offering is contingent upon receipt of approval from the CSRC. In this regard, disclose your responsibilities under the New Overseas Listing Rules and the current status of your compliance with the process. Please also expand your disclosure to discuss the risk and impact to your business operations and offering of securities if you do not receive the relevant approvals, including potential fines, penalties, or sanctions and discuss whether delisting is a potential consequence.

Please contact Cara Wirth at 202-551-7127 or Jennifer López Molina at 202-551-3792 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Jeffrey Li