Golden Heaven Group Holdings Ltd.

 

May 19, 2026

 

Via EDGAR

 

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

 

Attention:

Christopher Dunham

 

Re:	Golden Heaven Group Holdings Ltd.
	Registration Statement on Form F-3, as amended
	Initially Filed on April 27, 2026
	File No. 333-295337

 

Dear Mr. Dunham:

 

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-3, as amended, be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on May 21, 2026, or as soon thereafter as practicable.

 

	Very truly yours,
	Golden Heaven Group Holdings Ltd.
	By:	/s/ Jin Xu
		Name:	Jin Xu
		Title:	Chief Executive Officer