Correspondence 0001493152-26-011247 from OFA Group (OFAL)
OFA Group
Date: March 18, 2026 · CIK: 0002036307 · Accession: 0001493152-26-011247
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File numbers found in text: 333-289618
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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