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Correspondence 0001493152-26-011247 from OFA Group (OFAL)

OFA Group
Date: March 18, 2026 · CIK: 0002036307 · Accession: 0001493152-26-011247

Offering / Registration Process

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File numbers found in text: 333-289618

Date
March 18, 2026
Author
Chief
Form
CORRESP
Company
OFA Group

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services Attention: Nicholas Nalbantian Cara Wirth OFA Group Registration Statement on Form F-1 Initially filed August 14, 2025, as amended File No. 333-289618

Dear Nicholas Nalbantian and Cara Wirth,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, OFA Group hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form F-1 so that it will become effective on Friday, March 20, 2026, at 4:30 p.m., Eastern Daylight Time, or as soon thereafter as practicable.

Very
truly yours,
/s/
Li Hsien Wong

Show Raw Text
CORRESP
 1
 filename1.htm

 OFA
Group

 609
Deep Valley Drive, Suite 200

 Rolling
Hills, CA 90274

 Tel:
(800) 418-5160

 March 18, 2026

 VIA
EDGAR

 U.S.
Securities & Exchange Commission

 Division
of Corporation Finance

 Office
of Trade & Services

 100
F Street, NE

 Washington,
D.C. 20549

 Attention:
 Nicholas
 Nalbantian
 Cara
 Wirth

 Re:

 OFA
 Group

 Registration
 Statement on Form F-1

 Initially
 filed August 14, 2025, as amended

 File
 No. 333-289618

 Dear
Nicholas Nalbantian and Cara Wirth,

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, OFA Group hereby requests acceleration of effectiveness of the above referenced
Registration Statement on Form F-1 so that it will become effective on Friday, March 20, 2026, at 4:30 p.m., Eastern Daylight
Time, or as soon thereafter as practicable.

 Very
 truly yours,

 /s/
 Li Hsien Wong

 Li
 Hsien Wong

 Chief
 Executive Officer

 cc:

 Ellenoff
 Grossman & Schole LLP