<SEC-DOCUMENT>0001144204-18-039571-index.html : 20180823
<SEC-HEADER>0001144204-18-039571.hdr.sgml : 20180823
<ACCEPTANCE-DATETIME>20180724124358
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-18-039571
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180724

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Opera Ltd
		CENTRAL INDEX KEY:			0001737450
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		GJERDRUMS VEI 19
		CITY:			OSLO
		STATE:			Q8
		ZIP:			0484
		BUSINESS PHONE:		47-2369-2400

	MAIL ADDRESS:	
		STREET 1:		GJERDRUMS VEI 19
		CITY:			OSLO
		STATE:			Q8
		ZIP:			0484
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>