0001213900-21-002019.txt : 20210212 0001213900-21-002019.hdr.sgml : 20210212 20210113172517 ACCESSION NUMBER: 0001213900-21-002019 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210113 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm

OCA Acquisition Corp.

1345 Avenue of the Americas, 33^rd Floor
New York, New York 10105

January 13, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Brigitte Lippmann

	Re:	OCA Acquisition Corp
		Registration Statement on Form S-1, as amended
		Filed January 11, 2021
		File No. 333-251617

Dear Ms. Lippmann:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, OCA Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on January 14, 2021, or as soon as thereafter practicable.

	Very truly yours,

	/s/ David Shen
	David Shen
	Chief Executive Officer

cc:		Ellenoff Grossman & Schole LLP
		DLA Piper LLP (US)