Company: GRAN
Filing Date: 2025-01-30
Form Type: CORRESP
Source: 0001213900-25-008234
Chunk: 4

Company: Grande Group Ltd/HK
Filing Date: 2025-01-30
Form: CORRESP
Chunk 4
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 Securities  
 Act Rule 415(a)(1)(i). Please include a discussion of the relationships of Grande Holding Limited and its beneficial owners, Mr. Tak Kai      
 Raymond, TAM and Ms. Yujie, CHEN, with you, and tell us why the resale offering should not be viewed as an indirect, primary transaction      
 and why the selling shareholder should not be viewed as an underwriter. Refer to Interpretation 612.09 in the Securities Act Rules Compliance 
 and Disclosure Interpretations.                                                                                                               |

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, i.e., the secondary offering, and we have removed the Resale Prospectus from the Form F-1 accordingly.

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/ Mengyi “Jason”           
 Ye                           |
| Mengyi “Jason” Ye, Partner   |
| Ortoli Rosenstadt LLP        
 Direct dial: +1 212.829.8955 |

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