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SEC Comment Letter 0000000000-26-006213 to OFA Group (OFAL)

OFA Group
Date: June 22, 2026 · CIK: 0002036307 · Accession: 0000000000-26-006213

Offering / Registration Process Regulatory Compliance

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File numbers found in text: 333-296654

Date
June 22, 2026
Author
Li Hsien Wong
Form
UPLOAD
Company
OFA Group

Letter

June 22, 2026 Li Hsien Wong Chief Executive Officer OFA Group 609 Deep Valley Drive , Suite 200 Rolling Hills , CA 90274 Re: OFA Group Registration Statement on Form S-1 Filed June 10, 2026 File No. 333-296654 Dear Li Hsien Wong: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services

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June 22, 2026
Li Hsien Wong
Chief Executive Officer
OFA Group
609 Deep Valley Drive , Suite 200
Rolling Hills , CA 90274
Re: OFA Group
Registration Statement on Form S-1
Filed June 10, 2026
File No. 333-296654
Dear Li Hsien Wong:
 This is to advise you that we have not reviewed and will not review your registration
statement.
 Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
 Please contact Scott Anderegg at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services