Company: GRAN
Filing Date: 2025-01-30
Form Type: CORRESP
Source: 0001213900-25-008234
Chunk: 3

Company: Grande Group Ltd/HK
Filing Date: 2025-01-30
Form: CORRESP
Chunk 3
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,750,000 Class A Ordinary
Shares and 5,000,000 Class B Ordinary Shares issued and outstanding. Holders of Class A Ordinary Share will be entitled to one
vote per share. Holders of Class B Ordinary Shares will be entitled to twenty (20) votes per share.

Grande Holding Limited holds 15,194,000
Class A Ordinary Shares and 5,000,000 Class B Ordinary Shares and therefore holds more than 50% of the voting power of these
classes on a combined basis before and after the Offering pursuant to the Form F-1, i.e., 96.30% of the aggregate voting power after the Offering and 97.83% of the
aggregate voting power before the Offering.

Grande Holding Limited is a company incorporated under the laws of
the Cayman Islands. As illustrated in the chart below, Grande Holding Limited is 75% owned by Blazing Success Holdings Limited and 25%
owned by Ocean Empire Group Limited, both were incorporated under the laws of the British Virgin Islands. Blazing Success Holdings Limited
is 100% owned by Rosy Beauty Investments Limited, a company incorporated under the laws of the British Virgin Islands, which is 100% owned
by Mr. Tak Kai Raymond. Ocean Empire Group Limited is 100% owned by Ms. Yujie, CHEN. Both Mr. Tam and Ms. Chen reside in Hong Kong and
neither is a resident or citizen of the United States.

Therefore, we respectfully advise the
Staff that more than 50% of the Company’s outstanding voting securities are owned of record by non-U.S. residents for purposes of
satisfying the foreign private issuer definition.

Furthermore, we respectfully advise
the Staff that the majority of the executive officers and directors are not United States citizens or residents, the assets of the Company
are located outside of the United States, and the business of the Company’s Operating Subsidiaries is administered in Hong Kong.

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| 9. | We note your addition of the resale prospectus to the registration statement for a secondary offering                                         
 by Grande Holding Limited, which controls over 94% of the voting shares of the registrant. Given the relative size of the offering, it        
 appears that the resale transaction may be an indirect primary offering on behalf of the registrant. Please provide us with a detailed        
 legal analysis of your basis for determining that it is appropriate to characterize the transaction as a secondary offering under