United States securities and exchange commission logo June 15, 2020 Alexander Henderson Chief Financial Officer Toga Limited 2575 McCabe Way Suite 100 Irvine, CA 92614 Re: Toga Limited Form 10-K for the Fiscal Year Ended July 31, 2019 Filed November 14, 2019 File No. 001-39052 Dear Mr. Henderson: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Mr. Jeffrey Berg, Baker & Hostetler