# EDGAR Filing Document

**Accession Number:** 0002043392
**File Stem:** 0000000000-25-007849
**Filing Date:** 2025-7
**Character Count:** 3662
**Document Hash:** 359d376d9b09acdc0e1036acdb60db29
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007849.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0000000000-25-007849

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250725

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SIBO HOLDING Ltd
- **CENTRAL INDEX KEY:** 0002043392
- **STANDARD INDUSTRIAL CLASSIFICATION:** SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 999999999
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07811

**BUSINESS ADDRESS:**
- **STREET 1:** SUITE 3210, 32/F, CHAMPION TOWER
- **STREET 2:** 3 GARDEN ROAD, CENTRAL
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 999077
- **BUSINESS PHONE:** 852 3980 6200

**MAIL ADDRESS:**
- **STREET 1:** SUITE 3210, 32/F, CHAMPION TOWER
- **STREET 2:** 3 GARDEN ROAD, CENTRAL
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 999077
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001013762-25-001778

## Text-Extract

```

                                                            July 25, 2025

Ju Liu
Chairman of the Board
Sibo Holding Limited
Suite 3210, 32/F, Champion Tower
3 Garden Road, Central
Hong Kong

       Re: Sibo Holding Limited
           Amendment No. 3 to
           Draft Registration Statement on Form F-1
           Submitted July 9, 2025
           CIK No. 0002043392
Dear Ju Liu:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our June 30, 2025 letter.

Amendment No. 3 to Draft Registration Statement on Form F-1
Note 12. Income Tax, page F-21

1.     We note your response to prior comment 4 and that you have determined
that a full
       valuation allowance remains appropriate as of December 31, 2024. Please
revise to
       discuss the key evidence that you considered in determining the
realizability of your
       deferred tax asset and the measurement of your valuation allowance.
Refer to ASC
       740-10-50-21 for guidance.
 July 25, 2025
Page 2
2.     We note your response to prior comment 5 and that the Inland Revenue
Department
       has not reviewed any loss claims. Please revise to include a description
of tax years
       that remain subject to examination by major tax jurisdiction(s) in
accordance with
       ASC 740-10-50-15(e).

       Please contact Jee Yeon Ahn at 202-551-3673 or Michael Volley at
202-551-3437 if
you have questions regarding comments on the financial statements and related
matters. Please contact Aisha Adegbuyi at 202-551-8754 or Tonya Aldave at
202-551-3601
with any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Finance
cc:   Kevin (Qixiang) Sun, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._