Company: GRAN
Filing Date: 2025-04-09
Form Type: CORRESP
Source: 0001213900-25-030181
Chunk: 1

Company: Grande Group Ltd/HK
Filing Date: 2025-04-09
Form: CORRESP
Chunk 1
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 We note the Staff’s comment and in response thereto have revised
pages 12 to 17 of Form F-1/A to discuss the impact of PRC law and regulations under two separate headings, “PRC-Related Regulations
and the Permission Required from the PRC Authorities Related to Serving Mainland China-Based Clients” and “PRC-Related Regulations
and the Permission Required from the PRC Authorities Related to This Offering”. We have also revised page 15 and page 24 of Form
F-1/A to clarify the aggregate amount of revenue attributed to the services provided by our Operating Subsidiary to PRC based companies.

| 2. | We note the statement on page 13 that Mainland China companies who engaged your operating subsidiary for their overseas listing “could be subject to Trial Administrative Measures.” It is unclear why “could” is used for listings that have already occurred. Please revise to state whether the clients were actually subject to the measures or disclose the reasons why you are unable to make such a determination. Based on the disclosures, it appears that the risks associated with sponsoring Mainland China clients are qualitatively and potentially materially different depending on whether the clients were actually subject to the measures. |

RESPONSE: We note the Staff’s comment and in response thereto have revised
the disclosure on pages 15 and 24 to clarify and affirmatively state that, until the date of prospectus, the Mainland China companies
who have engaged our Operating Subsidiary for its listing sponsorship services for overseas listing in Hong Kong are “PRC domestic
companies” as defined under the Trial Administrative Measures, which overseas listings in Hong Kong are subject to CSRC’s
review procedures and approval.

| 3. | We note the statement on page 14 that your operating subsidiary is “not subject to the jurisdiction of the CSRC.” Please reconcile with the fact that the operating subsidiary “is registered with the CSRC under Article 21 of the Trial Administrative Measures,” as stated in the first sentence on page 14 and elsewhere. Please summarize Article 21 as it applies to the operating subsidiary. |

RESPONSE: We note the Staff’s comment and in response thereto have removed
the statement that our Operating Subsidiary is “not subject to the jurisdiction of the CSRC” throughout the Form F-1/A. We
have also revised to provide the summary of Article 21 of Trial Administrative Measures on page 15 of the Form F-1/A.

| 4. | This