Onfolio Holdings Inc.

July 22, 2022

Office of Financial Technology

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Attn:

Claire DeLabar, Senior Staff Accountant

Robert Littlepage, Accounting Branch Chief

Kyle Wiley, Staff Attorney

Jeff Kauten, Staff Attorney

Re:

Onfolio Holdings Inc.

Amendment No. 4 to Registration Statement on

Form S-1 Filed June 14, 2022

File No. 333-264191

Dear Staff Members:

Onfolio Holdings Inc. is providing this Amendment No. 4 to its Registration Statement on Form S-1.

Sincerely,

/s/Dominic Wells

Dominic Wells,

Chief Executive Officer,

Onfolio Holdings Inc.

cc:     

David M. Bovi, P.A.

EF Hutton, division of Benchmark Investments, LLC

Carmel, Milazzo & Feil LLP

BF Borgers CPA PC