<SEC-DOCUMENT>0001654954-22-010405.txt : 20220923
<SEC-HEADER>0001654954-22-010405.hdr.sgml : 20220923
<ACCEPTANCE-DATETIME>20220801181333
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-22-010405
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220801

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Onfolio Holdings, Inc
		CENTRAL INDEX KEY:			0001825452
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1007 NORTH ORANGE STREET 4TH FLOOR
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19801
		BUSINESS PHONE:		(682) 990-6920

	MAIL ADDRESS:	
		STREET 1:		1007 NORTH ORANGE STREET 4TH FLOOR
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19801

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Onfolio Holdings Inc
		DATE OF NAME CHANGE:	20200923

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Onfolio Holdings, Inc.
		DATE OF NAME CHANGE:	20200921
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>onfolio_corresp.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp; </p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td colspan="2" style="width:72%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;text-align:center;margin:0px">Onfolio Holdings Inc.</p></td></tr> <tr style="height:15px"> <td colspan="2" style="width:72%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">August 1, 2022</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px"><u>VIA EDGAR ONLY</u></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">United States Securities and Exchange Commission</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Division of Corporation Finance</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">100 F. Street, N.E.</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Washington, D.C. 20549</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="width:2%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td style="width:70%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Re: Onfolio Holdings Inc. (the &#8220;Company&#8221;)</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Registration Statement on Form S-1</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">File No. <strong>333-264191</strong></p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in;text-indent:0.5in">Ladies and Gentlemen:</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in; text-align:justify;">In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully&nbsp;requests&nbsp;that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:01 PM on August 4, 2022, or as soon thereafter as is practicable.</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td colspan="2"> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in">Very truly yours,</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td colspan="2"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td>&nbsp;</td> <td colspan="2"> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in">Onfolio Holdings Inc.</p></td> <td></td></tr> <tr style="height:15px"> <td style="width:50%;">&nbsp;</td> <td style="width:5%;">&nbsp;</td> <td style="width:35%;">&nbsp;</td> <td style="width:10%;">&nbsp;</td></tr> <tr style="height:15px"> <td></td> <td>By:</td> <td style="BORDER-BOTTOM: black 1px solid;">/s/ Dominic Wells</td> <td></td></tr> <tr style="height:15px"> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td> <p style="font-size:10pt;font-family:times new roman;margin:0px">Name: </p></td> <td>Dominic Wells</td> <td>&nbsp;</td></tr> <tr style="height:15px"> <td>&nbsp;</td> <td>Title:</td> <td>Chief Executive Officer</td> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p><body>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
