July 3, 2019

Ronny Yakov
Chief Executive Officer
The OLB Group, Inc.
200 Park Avenue
Suite 1700
New York, NY 10166

       Re: The OLB Group, Inc.
           Registration Statement on Form S-1
           Filed June 26, 2019
           File No. 333-232368

Dear Mr. Yakov:

       We have reviewed your registration statement and have the following
comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless
otherwise
noted, where prior comments are referred to they refer to our letter dated
February 26, 2019.

Form S-1 filed June 26, 2019

Risk Factors
Failure to establish and maintain effective internal controls..., page 34

1.     We note that you identified material weaknesses in your internal control
over financial
       reporting. Please revise to describe management's current plans or
actions already
       undertaken, if any, to remediate such weaknesses.
Capitalization, page 38

2.     Please revise to include the correct amount of debt outstanding at March
31, 2019.
 Ronny Yakov
FirstNameGroup, Inc.
The OLB LastNameRonny Yakov
Comapany NameThe OLB Group, Inc.
July 3, 2019
July 3, 2019 Page 2
Page 2
FirstName LastName
Management's Discussion and Analysis of Financial Condition and Results of
Operations, page
40

3.       Please refer to prior comment 8 of our letter dated February 4, 2019
and disclose the
         dollar amount of gross transactions and the average number of monthly
transactions for all
         the periods presented.
Results of Operations, page 41

4.       Please refer to our comment below with regards to the
predecessor/successor financial
         statements and revise your results of operations disclosures
accordingly. In this regard,
         discussions regarding OLB's historical results of operations for the
periods ending
         December 31, 2017 and March 31, 2018 should be removed. Instead you
should include a
         discussion of the predecessor financial statements for the year ended
December 31, 2017
         compared to both the predecessor period from January 1, 2018 to April
8, 2018 and the
         successor period from April 9, 2018 to December 31, 2018. Similarly,
you should discuss
         the results for the predecessor and successor interim periods ending
March 31st. You may
         supplement your discussion of the annual results of operations for the
         predecessor/successor periods with a discussion based on pro forma
financial information;
         however, the pro forma information for fiscal 2018 should be presented
in a format
         consistent with Article 11 of Regulation S-X and should not be given
greater prominence
         than that of your actual results.
Liquidity and Capital Resources, page 42

5.       We note that you intend to use up to 20% of the offering proceeds to
repay a portion of the
         Term Note. Please discuss how you intend to repay the remaining
balance of such
         Note after the significant shareholder's commitment to provide
additional financial
         support expires in 2020, and address any additional risks associated
with such expiration.
         Also, disclose the minimum period of time that you will be able to
conduct planned
         operations using only currently available capital resources. Refer to
FRC 501.03(a) and
         Section IV of SEC Release 33-8350.
6.       You state on pages 5 and F-17 that the significant shareholder's
commitment expires in
         April 2020; however, your disclosure here states that the commitment
expires in
         November 2020. Please resolve this apparent inconsistency.
Consolidated Financial Statements, page F-6

7.       Please remove the successor financial statements for the period prior
to the Asset
         Acquisition. In this regard, the December 31, 2017 and March 31, 2018
historical
         financial statements for OLB should be removed, and the successor
financial statements
         should be for the period from April 9, 2018 through December 31, 2018.
Please revise all
         footnote disclosures as well as Marcum's audit opinion, as necessary,
and remove Liggett
         and Webb's audit opinion for OLB's December 31, 2017 financial
statements.
 Ronny Yakov
The OLB Group, Inc.
July 3, 2019
Page 3
8.    We note your response to prior comment 7. Although the Asset Acquisition
is reflected in
      the December 31, 2018 financial statements, it is only included from a
portion of the year
      beginning on April 9, 2018. Therefore, please include pro forma financial
statements for
      the year ended December 31, 2018, which give effect to the Asset
Acquisition for the
      entire year. At a minimum, ensure that you include pro forma adjustments
assuming the
      transaction occurred on January 1, 2018 that reflect (a) the impact on
interest expense for
      the change in outstanding debt and (b) the additional amortization
expense related to the
      stepped up basis in acquired intangible assets. Refer to Article 11 of
Regulation S-X.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Eiko Yaoita Pyles, Staff Accountant, at (202) 551-3587
or
Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 if you have
questions regarding
comments on the financial statements and related matters. Please contact Jeff
Kauten, Attorney-
Adviser, at (202) 551-3447 or, in his absence, Jan Woo, Legal Branch Chief, at
(202) 551-3453
with any other questions.



                                                           Sincerely,

FirstName LastNameRonny Yakov                              Division of
Corporation Finance
                                                           Office of
Information Technologies
Comapany NameThe OLB Group, Inc.
                                                           and Services
July 3, 2019 Page 3
cc:       Barry I. Grossman
FirstName LastName