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                               October 5, 2022

       Jeffrey Glat
       Chief Financial Officer
       OCA Acquisition Corp.
       1345 Avenue of the Americas, 33rd Floor
       New York, NY 10105

                                                        Re: OCA Acquisition
Corp.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            Filed March 31,
2022
                                                            File No. 001-39901

       Dear Jeffrey Glat:

               We have reviewed your September 29, 2022 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       September 2, 2022 letter.

       Form 10-K for the Year Ended December 31, 2021

       General

   1.                                                   We note your response
that indicates your Sponsor may have substantial ties to non-U.S.
                                                        persons. Please revise
your proposed risk factor disclosure in future filings to include the
                                                        substance provided in
your response letter, so that investors have necessary context to
                                                        assess the risk you
disclose.
 Jeffrey Glat
FirstName   LastNameJeffrey Glat
OCA Acquisition   Corp.
Comapany
October     NameOCA Acquisition Corp.
         5, 2022
October
Page  2 5, 2022 Page 2
FirstName LastName
        You may contact William Demarest at 202-551-3432 or Kristi Marrone at
202-551-3429
if you have any questions.



                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Real Estate &
Construction
cc:      Jonathan H. Deblinger, Esq.