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                                                            January 23, 2025

Fanghan Sui
Chief Executive Officer
Classover Holdings, Inc.
8 The Green, #18195
Dover, DE 19901

Hui Luo
Chief Executive Officer
Class Over Inc.
450 7th Avenue, Suite 905
New York, NY 10123

       Re: Classover Holdings, Inc.
           Class Over Inc.
           Amendment No. 4 to Registration Statement on Form S-4
           Filed January 21, 2025
           File No. 333-283454
Dear Fanghan Sui and Hui Luo:

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 4 to Registration Statement on Form S-4 filed January 21, 2025
Risk Factors
Risks Related to BFAC Before the Business Combination, the Business Combination
and
Redemptions, page 70

1.     We note that the SPAC's securities have been delisted from NYSE due to
failure to
       timely consummate a business combination and are now traded in
over-the-counter
 January 23, 2025
Page 2

       markets. Please add a risk factor that provides context for the
delisting and discloses
       its consequences, including that the SPAC's stock could be determined to
be a penny
       stock and the consequences of that designation, any potential impact on
your ability to
       complete the business combination, any impact on the market for the
SPAC's
       securities including demand and overall liquidity, and any impact on
securityholders
       due to the SPAC's securities no longer being considered "covered
securities."
       Additionally, please clarify throughout the proxy statement/prospectus
which over-
       the-counter market(s) the SPAC's securities trade on.
Proposal 1: The Business Combination Proposal
Classover's Reasons for Engaging in the Business Combination
Certain Unaudited Prospective Financial Information of the Company, page 98

2.     We note the changes you have made to disclosure regarding the
projections of Class
       Over Inc. presented in the filing. Please restore a clear, affirmative
statement as to
       whether or not the target company has affirmed to the special purpose
acquisition
       company that its projections for 2025 reflect the view of the target
company's
       management or board of directors (or similar governing body) about its
future
       performance as of the most recent practicable date prior to the date of
the proxy
       statement/prospectus. In this regard, your statement that the
projections "reflected the
       perspective of the Company's management at the time of preparation" does
not
       provide the required affirmation. If the projections no longer reflect
the views of the
       target company's management or board of directors regarding its future
performance
       as of the most recent practicable date prior to the date of the proxy
       statement/prospectus, state the purpose of disclosing the projections
and the reasons
       for any continued reliance by the management or board of directors on
the projections.
       Refer to Item 1609(c) of Regulation S-K.
       Please contact Suying Li at 202-551-3335 or Joel Parker at 202-551-3651
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Rebekah Reed at 202-551-5332 or Donald Field at 202-551-3680 with any other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services
cc:   Jeffrey Gallant
      Joshua Teitelbaum
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