United States securities and exchange commission logo May 17, 2022 Andrew De Luna Chief Executive Officer and Director Frontera Group Inc. 140-75 Ash Avenue, Suite 2C Flushing, NY 11355 Re: Frontera Group Inc. Offering Statement on Form 1-A Post-qualification Amendment No. 3 Filed May 12, 2022 File No. 024-11731 Dear Mr. De Luna: This is to advise you that we do not intend to review your amendment. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. 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. Please contact Janice Adeloye at (202) 551-3034 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services