0001213900-22-057221.txt : 20230201 0001213900-22-057221.hdr.sgml : 20230201 20220920104547 ACCESSION NUMBER: 0001213900-22-057221 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220920 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

 

September 20, 2022

 

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street N.E.

Washington D.C. 20549

Attn: William Demarest and Kristi Marrone

 

  Re: OCA Acquisition Corp.
   

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

Filed March 31, 2022

    File No. 001-39901

 

Dear Mr. Demarest and Ms. Marrone:

 

OCA Acquisition Cor. (the “Company”) received a comment letter from the staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) dated September 2, 2022 (the “Comment Letter”) related to its Annual Report on Form 10-K for the fiscal year ended December 31, 2021.  Ellenoff Grossman & Schole LLP acts as outside securities counsel to the Company. This letter is to confirm the telephone conversation that examiner Ms. Marrone had with Megan Bumb of Ellenoff Grossman & Schole, on September 19, 2022, in which she respectfully requested, on behalf of the Company, an extension of time to respond to the Comment Letter beyond the date indicated therein, and was advised that the Staff would grant the Company an extension of ten business days, or until September 30, 2022, to respond to the Comment Letter. We greatly appreciate the Staff’s willingness to accommodate our request.

 

 

Sincerely yours, 

 

/s/ Jonathan Deblinger, Esq.        

Jonathan Deblinger, Esq.