onfolioseccoverletter
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.
EF Hutton, division of Benchmark Investments, LLC
Carmel, Milazzo & Feil LLP
BF
Borgers CPA PC