<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13D</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Alice Group USA LLC -->
          <cik>0002054209</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>COMMON STOCK, PAR VALUE $.001 PER SHARE</securitiesClassTitle>
      <dateOfEvent>02/03/2025</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001885849</issuerCIK>
        <issuerCUSIP>88905N100</issuerCUSIP>
        <issuerName>Tofla Megaline Inc.</issuerName>
        <address>
          <com:street1>c/o TOFLA Megaline, Inc.</com:street1>
          <com:street2>2020 NE 163rd Street</com:street2>
          <com:city>North Miami Beach</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33160</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>TOFLA MEGALINE, INC.</personName>
          <personPhoneNum>(323) 822-1750</personPhoneNum>
          <personAddress>
            <com:street1>c/o TOFLA Megaline, Inc.</com:street1>
            <com:street2>2020 NE 163rd Street</com:street2>
            <com:city>North Miami Beach</com:city>
            <com:stateOrCountry>FL</com:stateOrCountry>
            <com:zipCode>33160</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002054209</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Alice Group USA LLC</reportingPersonName>
        <fundType>PF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>4500000.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>4500000.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>4500000.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>76.2</percentOfClass>
        <typeOfReportingPerson>OO</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>COMMON STOCK, PAR VALUE $.001 PER SHARE</securityTitle>
        <issuerName>Tofla Megaline Inc.</issuerName>
        <issuerPrincipalAddress>
          <com:street1>c/o TOFLA Megaline, Inc.</com:street1>
          <com:street2>2020 NE 163rd Street</com:street2>
          <com:city>North Miami Beach</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33160</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item2>
        <filingPersonName>Alice Group USA LLC</filingPersonName>
        <principalBusinessAddress>c/o TOFLA Megaline, Inc., 2020 NE 163rd Street, North Miami Beach, FL  33160</principalBusinessAddress>
        <principalJob>TOFLA Megaline, Inc.</principalJob>
        <hasBeenConvicted>No</hasBeenConvicted>
        <convictionDescription>No</convictionDescription>
        <citizenship>United States</citizenship>
      </item2>
      <item3>
        <fundsSource>On February 3, 2025, the Reporting Person acquired 4,500,000 shares of common stock from a shareholder of TOFLA Megaline Inc. in consideration of $590,000. The sale of the shares of common stock are exempt from registration under Section 4(a)(1) of the Securities Act of 1933, as amended.

The Reporting Person acquired beneficial ownership of the securities with its own funds.

The Reporting Person did not acquire beneficial ownership of any securities with borrowed funds.</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>The Reporting Person has acquired the securities of the Issuer for investment purposes, and such purchases have been made in the Reporting Person's ordinary course of business.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>As of February 3, 2025, Reporting Person beneficially owned 4,500,000 or 76.2% of Issuer's common stock.</percentageOfClassSecurities>
        <numberOfShares>-</numberOfShares>
        <transactionDesc>Except as described in this Schedule 13D, Reporting Person has not effectuated any other transactions involving the securities in the last 60 days.</transactionDesc>
        <listOfShareholders>-</listOfShareholders>
        <date5PercentOwnership>-</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>Other than as described in this Schedule 13D, there are no contracts, arrangements, understandings or relationships (legal or otherwise) between the Reporting Persons and any other person with respect to any securities of the Issuer.</contractDescription>
      </item6>
      <item7>
        <filedExhibits>None</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Alice Group USA LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Katerine Calero</signature>
          <title>Katerine Calero/Manager</title>
          <date>05/05/2025</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
