Company: GRAN
Filing Date: 2025-01-30
Form Type: CORRESP
Source: 0001213900-25-008234
Chunk: 0

Company: Grande Group Ltd/HK
Filing Date: 2025-01-30
Form: CORRESP
Chunk 0
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January 30, 2025

Division of Corporation Finance

Office of Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

| Attention: | Robert Arzonetti |
|            | James Lopez      |
|            | Victor Cecco     |
|            | Lory Empie       |

| Re: | Grande Group Limited               
 Registration Statement on Form F-1 
 Filed December 10, 2024            |
|:----|:-----------------------------------|
|     | 333-283705                         |

Ladies and Gentlemen:

As counsel for Grande Group Limited (the “Company”)
and on its behalf, this letter is being submitted in response to the letter dated December 30, 2024, from the U.S. Securities and Exchange
Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced
Registration Statement on Form F-1 filed on December 10, 2024. Concurrently with the submission of this letter, we hereby transmit, via
EDGAR, an amended Registration Statement on Form F-1 (“Form F-1”) for filing with the Commission, which has been revised to
reflect the Staff’s comments as well as certain other updates to the Form F-1.

For the Staff’s convenience, the Staff’s
comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment. Page references
below in the Company’s responses are to the page numbers in Form F-1. Capitalized terms used but not otherwise defined herein have
the meanings set forth in the Form F-1.

RESPONSE:We note the Staff’s
comment, and, in response hereto, respectfully advise the Staff that we have revised the disclosure on the cover page to provide the number of clients we had in Hong Kong, Singapore
and the PRC, as of December 31, 2024, the most recent practicable date.

| 2. | We note the revised disclosure that you have a dual-class capital structure whereby each Class B Share has the voting power of 20 Class A Shares. Revise the cover pages to disclose, if true, that Mr. Tak Kai Raymond, TAM and Ms. Yujie, CHEN will have majority voting control of the company through their control of Grande Holding, quantifying the voting control. 
 RESPONSE: We note the Staff’s comment, and, in