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 March 24, 2026

Ka Chun Gordon Li
General Manager
OneConstruction Group Ltd
Unit 11, 5/F, Tower 1, Harbour Centre
1 Hok Cheung Street
Hunghum, Kowloon, Hong Kong

 Re: OneConstruction Group Ltd
 Form 20-F for the Fiscal Year Ended March 31, 2025
 Response dated March 10, 2026
 File No. 001-42457
Dear Ka Chun Gordon Li:

 We have reviewed your March 10, 2026 response to our comment letter and
have the
following comment.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments. Unless
we note otherwise, any references to prior comments are to comments in our
February 12, 2026
letter.

Form 20-F for the Fiscal Year Ended March 31, 2025
Notes to Consolidated Financial Statements
3. Concentration of Risks, page F-12

1. We note your response to comment 2. Please tell us what consideration
you have given
 to disclosing information about your past due accounts receivables.
Reference is made to
 the guidance outlined in paragraphs 326-20-55-37 through 40 of the
Financial
 Accounting Standards Codification.
 Please contact Eric McPhee at 202-551-3693 or Wilson Lee at 202-551-3468
if you have
questions regarding comments on the financial statements and related matters.
 March 24, 2026
Page 2

 Sincerely,

 Division of Corporation Finance
 Office of Real Estate & Construction
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