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OCA Acquisition Corp.

1345 Avenue of the Americas, 33rd Floor
New York, New York 10105

 

January 13, 2021

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Brigitte Lippmann

 

  Re: OCA Acquisition Corp
    Registration Statement on Form S-1, as amended
    Filed January 11, 2021
    File No. 333-251617

 

Dear Ms. Lippmann:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, OCA Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on January 14, 2021, or as soon as thereafter practicable.

 

  Very truly yours,
   
  /s/ David Shen
  David Shen
  Chief Executive Officer
   


 

cc:   Ellenoff Grossman & Schole LLP
    DLA Piper LLP (US)