The document provides a comprehensive set of recommendations for the Least Developed Countries (LDCs) Group to the UN Open Working Group on Sustainable Development Goals (OWG-SDGs). The recommendations are based on the statements made by the Chair of the Global Coordination Bureau of the LDCs, meetings and interviews with representatives of the LDC Group, and relevant literature. The key messages of the LDC Group's understanding of sustainable development and the purpose of the SDGs are summarized in Section 2. The paper proposes four guiding principles that must underpin the SDGs to effectively contribute to sustainable development in LDCs: respect previous international commitments on development, leave no one behind, support productive capacity-building and structural transformation of LDCs, and create a coherent framework for LDCs to pursue sustainable development. Section 4 offers recommendations on the SDG framework, goals, and targets from an LDC perspective, including general recommendations on key characteristics of the framework and on designing global goals and targets, as well as specific recommendations on potential targets and Means of Implementation (MoI). The paper concludes that these recommendations are of great relevance and importance to LDCs and should be included in the eventual Chapeau of the SDGs.