Well, what's your definition of culture? Certainly groups of people exist who primarily work, eat, and even socialize between early evening and late morning. They're typically referred to as subcultures, but they certainly exist. They also tend to have both odd points of view on the world (qualitatively) and an appreciably shorter lifespan (quantitatively).
It's worth noting, however, that such groups can all be traced to the advent of electric lighting. Perhaps to gas lights, but I couldn't say. It's highly unlikely you'll get a group of humans subjecting themselves to such conditions for mere cultural or even religious reasons. It seems an act that needs a practical basis.
That said.
We live in an era where massive numbers of species - from feral dogs, to deer, to East African sea cows - have all made a transition from flexible or diurnal lifestyles to nocturnal ones. Where mammals can function nocturnally, and where they are constantly surrounded by humans, they quite readily begin sleeping/hiding through the day. This suggests humans could also adapt in such a way in the right circumstances.
What circumstances would those be?
Well, as other posters have mentioned, "the wild" certainly isn't among them. In hunter-gatherer conditions, human night-sight would cripple them both in defending themselves from threats and from finding or hunting sources of food. Clearly then, we need to limit ourselves to settled peoples.
We'll need to start out with a few other assumptions. Food will be harder to get at night, which means there must be more of it available. In areas of scarcity a noturnal culture's disadvantages would render them extinct. Combine that with the cooler temperatures at night and you find your options limited. You can't be doing this in places that are especially cold. So not far to the north or south, and probably not in a major desert, either.
A nocturnal culture would by definition perform most of its activities at night. This is not easy to arrange. The issues aren't merely ones of practicality - but we have to start there. Many kinds of farming require daytime attention, and nearly all animal herding requires day and night supervision. You could collect high-calorie foods, if they required little-or-no caretaking. Mushrooms, perhaps, or nuts if you've few competitors for them (death to squirrels!). Digging anything up would be.... challenging. In terms of protein, invertebrates and birds' eggs are usually available in small quantities given our assumed warm clime. Some fishing is possible, or raising small animals on the stupider side - chickens and guinea fowl and the like. You could probably get sheep and pigs to graze at night - that'd be huge. Certainly, any sustainable source of nutrition would provide much lower returns than doing the same thing during the day.
Which brings us to the real issue: motivation. The human circadian rhythm, hard-wired to our metabolisms, is rigged for daylight activity and sleeping at night. All major food sources are more easily accessed during the day. Even if you posit a special handwavium diet that's available at night, people would just respond by having a minority "stay up" long enough to get it. There is no carrot method for getting a society to abandon daylight. Only stick.
If it is unsafe to move in the open during the daytime, humans won't. Period. If they then need to search for food, they will do so at night, and it will take them longer than during the day, exaggerating the nocturnal nature of their lifestyle. Historically, this has actually happened a number of times during the last hundred years, mostly when associated with ethnic cleansing or genocide. Unfortunately, for just the same reasons, this is likely impossible as a long-term phenomenon.
The threat enforcing nocturnality must be both an insoluble danger (i.e. a wall around your farm and groups with spears are futile), and night blind. That reduces it to [1] other humans, [2] sunlight itself being dangerous, and [3] aliens who for some reason don't use nightvision or thermal imaging. So one option that's necessarily impermanent and two that are ASB (aside from other problems).
Sorry, I really tried. I just can't figure it.