Form: CORRESP

A correspondence can be sent as a document with another submission type or can be sent as a separate submission.

November 16, 2023

CORRESP: A correspondence can be sent as a document with another submission type or can be sent as a separate submission.

Published on November 16, 2023

CMB International Capital Limited

45F, Champion Tower,

3 Garden Road, Central,

Hong Kong

 

The Benchmark Company, LLC

150 East 58th Street, 17th Floor,

New York, NY 10155

United States

 

As representatives of the prospective underwriters

 

VIA EDGAR

 

November 16, 2023

 

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Attention: Ms. Jenny O'Shanick
  Ms. Erin Purnell
  Mr. Ernest Greene
  Mr. Hugh West
   
Re: DDC Enterprise Ltd (the “Company”)
  Registration Statement on Form F-1, as amended (Registration No. 333-272689)

 

Ladies and Gentlemen:

 

We hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time on November 16, 2023, or as soon thereafter as is practicable.

 

Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that between November 8, 2023 and the date hereof, approximately 740 copies of the preliminary prospectus of the Company dated November 8, 2023, as amended, were distributed to prospective underwriters, dealers, institutional investors and others.

 

We have been advised by the prospective underwriters that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

[Signature page follows]

 

 

 

 

  Very truly yours,
   
  As representatives of the prospective underwriters

 

  CMB International Capital Limited

 

  By: /s/ Selwyn Siu
    Name:  Selwyn Siu
    Title: Managing Director

 

  By: /s/ Yang Chen
    Name:  Yang Chen
    Title: Executive Director

 

  The Benchmark Company, LLC

 

  By: /s/ Michael S. Jacobs
    Name:  Michael S. Jacobs
    Title: Managing Director and Head of Equity Capital Markets

 

 

[Underwriters Acceleration Request]