Company: GRAN
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001213900-25-023986
Chunk: 8

Company: Grande Group Ltd/HK
Filing Date: 2025-03-14
Form: CORRESP
Chunk 8
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 imposed by
the HKSFC. As we further clarified in “Licenses and Regulation” on pages 98 and 99 of Form F-1/A, under the licensing conditions
and restrictions imposed on our Operating Subsidiary by the HKSFC, the business and operation of our Operating Subsidiary are strictly
confined to advisory services in relation to corporate finance, that our Operating Subsidiary does not, and is not permitted to, hold
client assets, i.e., establishing or maintaining any client accounts that would involve holding or controlling client funds or securities,
and accepting, managing, or safeguarding any money or securities on behalf of clients.

Furthermore, given our clients are listing
applicants to the Hong Kong Stock Exchange or companies listed on the Hong Kong Stock Exchange, they all maintain bank accounts in Hong
Kong or overseas. We will also request that our Mainland China clients settle their fees payable from their Hong Kong or overseas bank
accounts to ensure payment schedules and reduce the administrative burden on the clients and our Operating Subsidiary. Typically, the
fees payable by Mainland China clients to the Operating Subsidiary are settled within Hong Kong from the client’s bank account in
Hong Kong or bank accounts outside of Mainland China to our Operating Subsidiary’s account in Hong Kong. Upon the management’s
review of payments made during the fiscal years ended March 31, 2024 and 2023, and until the date of this correspondence, management
confirms that the fees paid to the Operating Subsidiary by our Mainland China client do not involve cross-border transfer of funds between
Mainland China and Hong Kong.

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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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