Company: GRAN
Filing Date: 2025-01-30
Form Type: CORRESP
Source: 0001213900-25-008234
Chunk: 1

Company: Grande Group Ltd/HK
Filing Date: 2025-01-30
Form: CORRESP
Chunk 1
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 response hereto, respectfully advise the Staff that we have revised the disclosure on the cover page to disclose that Mr. Tam and Ms. Chen will have the majority voting control of the Company through their control of Grande Holding. We have revised to quantify the voting control.                                    |

| 3. | We note that your resale prospectus outer cover list 2,250,000 Class A Ordinary Shares for sale while                               
 the inside front cover lists 1,750,000 Class A Ordinary Shares for sale. Please revise your disclosure as appropriate to reconcile. |

RESPONSE:We note the Staff’s
comment, and, in response hereto, respectfully advise the Staff that the Company and Grande Holding Limited will not proceed with the
resale offering, and we have removed the Resale Prospectus from the Form F-1 accordingly.

| 4. | We note your risk factor on page 39 regarding Mr. Tak Kai Raymond, TAM’s and Ms. Yujie, CHEN’s ownership                                       
 and control. Please revise Summary and where appropriate to disclose the percentage of outstanding shares that high-vote shareholders          
 must keep to continue to control the outcome of matters submitted to shareholders for approval. Similarly, revise to address any sunset        
 provisions that limit the lifespan of high-vote shares, and whether the death of a high-vote shareholder or founder, or intra-family transfers 
 of shares would require conversion of high-vote shares.                                                                                        |

RESPONSE:We note the Staff’s
comment, and, in response hereto, we have revised the disclosure on page 15 (the Prospectus Summary) and pages 41 and 42 (Risk Factors)
to disclose: (a) the percentage of outstanding shares that high-vote shareholders must keep to continue to control the outcome of matters
submitted to shareholders for approval; (b) the absence of sunset provisions that limit the lifespan of the high-vote shares; (c) the
fact that the death of a high-vote shareholder or founder or intra-family transfers would not require conversion of the high-vote shares.

| 5. | We note your response to prior comment 3. Please revise your disclosure to give retroactive effect of the dividend in the balance 
 sheet with appropriate footnote disclosure, or reflected in a pro forma balance sheet. Refer to SAB Topic 1B.3 for guidance.      |

RESPONSE:We note the Staff’s comment, and, in response hereto, respectfully advise the Staff that we have revised page 57 to reflect the