Company: GRAN
Filing Date: 2025-01-30
Form Type: CORRESP
Source: 0001213900-25-008234
Chunk: 2

Company: Grande Group Ltd/HK
Filing Date: 2025-01-30
Form: CORRESP
Chunk 2
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effect of the dividend of approximately US$769,231 in the latest pro forma balance sheet as of September 30, 2024.

| 6. | We note your statement in footnote 2 to the beneficial ownership table that “[t]he Class B Ordinary                                    
 Share is convertible at any time by the holder into shares of Class A Ordinary Share on a share-for-share basis.” However, we further  
 note your statements throughout the registration statement, including on the cover page of the prospectus, the risk factor on page 39, 
 the Capitalization section on page 55, etc., that the “Class A Ordinary Shares and Class B Ordinary Shares are not convertible into    
 each other.” Please revise your disclosure where appropriate to reconcile or otherwise explain.                                        |

RESPONSE:We note the Staff’s
comment, and, in response hereto, respectfully advise the Staff that we have revised the disclosure on page 112, to confirm that our Class
A Ordinary Shares and Class B Ordinary Shares are not convertible into each other.

| 7. | The legal opinion filed as Exhibit 5.1 opines on the Class A Shares offered in the primary offering                                   
 but not on those in the separate resale offering. Please file a revised legal opinion to also reflect the shares being offered in the 
 resale offering. Refer to Section II.B.2.H of Legality and Tax Opinions in Registered Offerings: Staff Legal Bulletin No. 19.         |

RESPONSE:We note the Staff’s
comment, and, in response hereto, respectfully advise the Staff that we have refiled an updated Exhibit 5.1 Opinion. We respectfully advise
that 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.

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| 8. | We note that you are a foreign private issuer offering voting securities in the United States. Please                                 
 tell us how you would determine whether more than 50% of your outstanding voting securities are owned of record by U.S. residents for 
 purposes of satisfying the foreign private issuer definition. Refer to Securities Act Rule 405 and Exchange Act Rule 3b-4; Securities 
 Act Rules Compliance and Disclosure Interpretation 203.17.                                                                            |

RESPONSE:We note the Staff’s
comment, and, in response hereto, respectfully advise the Staff that as of the date hereof, there are 17