Otis Gallery LLC

 335 Madison Ave, 16^th Floor

New York, NY 10017

 

July 13, 2021

 

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jacqueline Kaufman

 

Re:

Otis Gallery LLC

Post-Qualification Amendment No. 22 to Offering Statement on Form 1-A

File No. 024-10951

 

Ladies and Gentlemen:

We are filing today with the U.S. Securities and Exchange Commission (the “SEC”) a Post-Qualification Offering Circular Amendment No. 22 to the Offering Circular of Otis Gallery LLC (the “Issuer,” “we” or “our”) on Form 1-A (the “Offering Statement”), originally qualified on July 17, 2019.

We would like to point out to the staff of the SEC that the purpose of this amendment is to add new series and related conforming changes.

Please do not hesitate to contact the undersigned at (843) 442-7908 or keith@otiswealth.com, or our counsel, Louis A. Bevilacqua of Bevilacqua PLLC, at (202) 869-0888 (ext. 100), if you have any questions regarding the Offering Statement.

Sincerely,

 

Otis Gallery LLC

By: Otis Wealth, Inc., its managing member

 

By: /s/ Keith Marshall

      Keith Marshall

      General Counsel

 

Michael Karnjanaprakorn