0001144204-16-110176.txt : 20160729 0001144204-16-110176.hdr.sgml : 20160729 20160628120904 ACCESSION NUMBER: 0001144204-16-110176 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160628 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OGL Holdings Ltd. CENTRAL INDEX KEY: 0001634421 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 473165342 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SHAN SHUI COMMERCIAL BLDG, 24TH FLOOR STREET 2: ZUYI COUNTY, JIANGSU PROVINCE CITY: HUAI RIVER TOWN 57 STATE: F4 ZIP: 00000 BUSINESS PHONE: 0517-88655757 MAIL ADDRESS: STREET 1: SHAN SHUI COMMERCIAL BLDG, 24TH FLOOR STREET 2: ZUYI COUNTY, JIANGSU PROVINCE CITY: HUAI RIVER TOWN 57 STATE: F4 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: Red Grotto Acquisition Corp DATE OF NAME CHANGE: 20150219 CORRESP 1 filename1.htm

 

 

  BARNETT & LINN  
  ATTORNEYS AT LAW  
  23564 Calabasas Road, Suite 205 • Calabasas, CA 91302  
  www.barnettandlinn.com  
WILLIAM B. BARNETT   TELEPHONE: 818-436-6410
Attorney/Principal   FACSIMILE: 818-223-8303
    wbarnett@wbarnettlaw.com

 

 

June 28, 2016

 

 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street NE

Washington D.C. 20549

 

Attn:J. Nolan McWilliams, Attorney-Advisor

John Stickel, Attorney

Effie Simpson, Accountant

Claire Erlanger, Accountant

 

 

Re:OGL Holdings, Ltd. (“Registrant”)

Amendment No. 2 to Registration Statement on Form S-1

Filed on June 16, 2016

File No. 333-210468

 

 

Gentlepersons:

 

On behalf of the Registrant, we hereby request “acceleration” of the effective date of the Registration Statement to 12:00 p.m., Washington, D.C. time, on Thursday, June 30, 2016.

 

Thank you for your cooperation and courtesies in this matter.

 

 

  Very truly yours,
  Barnett & Linn
   
  /s/ William B. Barnett
  William B. Barnett

 

WBB: scc

cc/ Mr. Lim Kun Lim

 

 

 

 CORRESP 2 filename2.htm

 

OGL HOLDINGS LTD.

24 Floor, Xuyi County, Jiangsu Province

Huai River Town 57, China

Tele: 0517-886 55757

 

June 28, 2016

 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street NE

Washington D.C. 20549

 

Attn:J. Nolan McWilliams, Attorney-Advisor

John Stickel, Attorney

Effie Simpson, Accountant

Claire Erlanger, Accountant

 

 

Re:OGL Holdings, Ltd. (“Registrant”)

Amendment No. 2 to Registration Statement on Form S-1

Filed on June 16, 2016

File No. 333-210468

 

Gentlepersons:

 

Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended, the undersigned, being the issuer of securities to which the referenced Amendment No. 2 to Registration Statement on Form S-1 relates (the “Company”), hereby respectfully requests that the effectiveness of the Amendment No. 2 to said Registration Statement be accelerated so that it will become effective at 12:00 p.m., Washington, D.C. time, on Thursday, June 30, 2016, or as soon thereafter as practicable.

 

Please be advised that, on behalf of the Registrant, I hereby acknowledge the following:

 

·Should the Securities and Exchange Commission (the “SEC”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any action with respect to the filing;

 

·The action of the SEC or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·The Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

 

 

Very truly yours,

 

By: /s/ Lim Kun Lim  
  Lim Kun Lim, President