<SEC-DOCUMENT>0001437749-23-026662.txt : 20231026
<SEC-HEADER>0001437749-23-026662.hdr.sgml : 20231026
<ACCEPTANCE-DATETIME>20230925123554
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-23-026662
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230925

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:		VITAMINVEIEN 4
		CITY:			OSLO
		STATE:			Q8
		ZIP:			0485
		BUSINESS PHONE:		47-2369-2400

	MAIL ADDRESS:	
		STREET 1:		VITAMINVEIEN 4
		CITY:			OSLO
		STATE:			Q8
		ZIP:			0485
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;"><b><u>VIA EDGAR</u></b></p>

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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">Division of Corporation Finance</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">U.S. Securities and Exchange Commission</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">100 F Street, N.E.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">Washington, D.C. 20549</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">U. S. A.</p>

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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">September 25, 2023</p>

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			<td style="width: 18pt; font-size: 10pt;">Re:&nbsp;</td>
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			<p style="margin: 0pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Opera Limited (CIK No. 0001737450)<br>
			<u>Re</u>g<u>istration Statement on Form F-3 (File No. 333-273242)</u></p>
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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">Dear Ladies and Gentlemen:</p>

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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 36pt;">Pursuant to Rule 461 of Regulation C (&#8220;Rule 461&#8221;) promulgated under the Securities Act of 1933, as amended, Opera Limited (the &#8220;Company&#8221;) hereby respectfully requests that the effectiveness of the above-referenced registration statement on Form F-3 (the &#8220;Registration Statement&#8221;) be accelerated to, and that the Registration Statement become effective at, 4:00 p.m., Eastern Time on Wednesday, September 27, 2023, or as soon thereafter as practicable.</p>

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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 36pt;">If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company&#8217;s U.S. counsel, Milbank LLP.</p>

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			<td colspan="2" rowspan="1" style="width: 5%;">Very truly yours,</td>
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			<td colspan="2" rowspan="1" style="width: 5%;">Opera Limited</td>
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			<td style="width: 5%;">By:</td>
			<td style="width: 45%;"><u>/s/ James Yahui Zhou</u></td>
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			<td style="width: 5%;">Name:</td>
			<td style="width: 45%;">James Yahui Zhou</td>
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			<td style="width: 50%;">&nbsp;</td>
			<td style="width: 5%;">Title:</td>
			<td style="width: 45%;">Chairman and Chief Executive Officer</td>
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