SecProbe.io

CORRESP
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   Otis Gallery LLC

    335 Madison Ave, 4th Floor

   New York, NY 10017

   December 9, 2021

   U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC. 20549
Attn: Brian Fetterolf

     Re:

     Otis Gallery LLC

   Post-Qualification Amendment No. 26 to Offering Statement on Form 1-A

   File No. 024-10951

   Ladies and Gentlemen:

   We understand that the staff of the U.S. Securities and Exchange Commission (the “Commission”) has indicated that it does not have any comments to the Post-Qualification Amendment No. 26 to the Offering Statement on Form 1-A (the “Offering Statement”) of Otis Gallery LLC (the “Company”), and we hereby request that the Commission approve the qualification of the Offering Statement as of 4:00 PM Eastern  Time on Monday, December 13, 2021.

   We request that we be notified of such qualification by a telephone call to the undersigned at (843) 442-7908. We also respectfully request that a copy of the written order from the Commission verifying the date and time of qualification of the Company’s Offering Statement be sent to the undersigned via email at keith@otiswealth.com.

   Sincerely,

   Otis Gallery LLC

   By: Otis Wealth, Inc., its managing member

   By: /s/ Keith Marshall

         Keith Marshall

         General Counsel

     cc:

     Michael Karnjanaprakorn

 Louis A. Bevilacqua, Esq.