Cassidy & Associates
                  Attorneys at Law
                 215 Apolena Avenue
           Newport Beach, California 92662
                     ----------
             Email:  CassidyLaw@aol.com



Telephone: 949/673-4510              Fax:  949/673-4525

                    December 3, 2014


United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


          Re:  Amendment No. 1 to
	       Oak Valley Acquisition Corporation
		File No. 000-55309

Gentlemen:

     I attach for filing Amendment No. 1 to the Oak Valley
Acquisition Corporation registration statement on Form 10-12g.

     The  following responses address the comments of the reviewing staff
of the Commission as set forth in a comment letter dated November 28,
2104 (the "Comment Letter").  The comments in the Comment Letter are
sequentially numbered and the answers set forth herein refer to each of
the comments by number and by citing  the  location of each response
thereto in the Registration Statement.

     The  following responses address the comments of the reviewing
staff of the Commission as set forth in its comment letter.

Report of Independent Registered Public Accounting Firm

1.   The noted date has been added.

Item 15.  Financial Statements and Exhibits


2.   The Staff's comment is noted and the correction has been
	made.


	                         Sincerely,



	                         /s/ Lee Cassidy

				  Cell phone:  202-415-3563