# EDGAR Filing Document

**Accession Number:** 0001820175
**File Stem:** 0000000000-23-000004
**Filing Date:** 2023-1
**Character Count:** 2780
**Document Hash:** 78fef70ebe1d63e1c9248dc3932dfbe4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000004.hdr.sgml**: 20230201

**ACCESSION NUMBER**: 0000000000-23-000004

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230103

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** OCA Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001820175
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 852218652
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 485 MADISON AVENUE FLOOR 17TH
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 2122018525

**MAIL ADDRESS:**
- **STREET 1:** 485 MADISON AVENUE FLOOR 17TH
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

## Text-Extract

```

United States securities and exchange commission logo

                    January 3, 2023

       Jeffrey Glat
       Chief Financial Officer
       OCA Acquisition Corp.
       1345 Avenue of the Americas, 33rd Floor
       New York, NY 10105

                                                        Re: OCA Acquisition
Corp.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            Filed March 31,
2022
                                                            File No. 001-39901

       Dear Jeffrey Glat:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.

                    Sincerely,

                    Division of Corporation Finance

                    Office of Real Estate & Construction
       cc:                                              Jonathan H. Deblinger,
Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 3, 2023

Jeffrey Glat
Chief Financial Officer
OCA Acquisition Corp.
1345 Avenue of the Americas, 33rd Floor
New York, NY 10105

Re: OCA Acquisition Corp.

Form 10-K for the Year Ended December 31, 2021

Filed March 31, 2022

File No. 001-39901

Dear Jeffrey Glat:

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Jonathan H. Deblinger, Esq.