Company: GRAN
Filing Date: 2025-04-09
Form Type: CORRESP
Source: 0001213900-25-030181
Chunk: 2

Company: Grande Group Ltd/HK
Filing Date: 2025-04-09
Form: CORRESP
Chunk 2
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 risk factor currently discusses both the evolving regulatory landscape for your business in Hong Kong, as well as the possible impact of PRC law on your business providing services for PRC based clients. Revise this section to separate the discussion related to the potential impact of PRC statute, regulations and regulatory oversight on your business in a separate risk factor under an appropriately descriptive heading. Investors must be able to distinguish the risks you face by serving PRC based businesses and other clients who are seeking to list in Hong Kong or other non- PRC financial markets. |

RESPONSE: We note the Staff’s comment and in response thereto have revised
page 36 of the Form F-1/A to separate the discussion related to the potential impact of PRC laws and regulations in a separate risk factors,
under an appropriately descriptive heading.

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We hope this response has addressed all of the
Staff’s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein,
please contact the Company’s securities counsel William S. Rosenstadt, Esq., Mengyi “Jason” Ye, Esq. or Yuning “Grace”
Bai of Ortoli Rosenstadt LLP at wsr@orllp.legal, jye@orllp.legal or gbai@orllp.legal.

| Very truly yours,                                  |
| /s/ Yujie, CHEN                                    |
| Yujie, CHEN                                        |
| Chief Executive Officer and the Chair of the Board |

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