# EDGAR Filing Document

**Accession Number:** 0001337634
**File Stem:** 0000000000-25-009481
**Filing Date:** 2025-9
**Character Count:** 3105
**Document Hash:** d80519a7f76affe32b67752ad6713967
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009481.hdr.sgml**: 20260116

**ACCESSION NUMBER**: 0000000000-25-009481

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250903

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** StubHub Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001337634
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 202082924
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-05659

**BUSINESS ADDRESS:**
- **STREET 1:** 175 GREENWICH STREET
- **STREET 2:** 59TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10007
- **BUSINESS PHONE:** (888) 977-5364

**MAIL ADDRESS:**
- **STREET 1:** 175 GREENWICH STREET
- **STREET 2:** 59TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10007

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Pugnacious Endeavors Inc
- **DATE OF NAME CHANGE:** 20050831
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950123-21-014127

## Text-Extract

```

                                                            September 3, 2025

Eric H. Baker
Chief Executive Officer
StubHub Holdings, Inc.
175 Greenwich Street, 59th Floor
New York, New York 10007

       Re: StubHub Holdings, Inc.
           Amendment No. 2 to Registration Statement on Form S-1
           Filed August 26, 2025
           File No. 333-286000
Dear Eric H. Baker:

     We have reviewed your amended registration statement and have the
following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe the comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our May 16, 2025
letter.

Amendment No. 2 to Registration Statement on Form S-1
Comparison of the Six Months Ended June 30, 2025 and 2024
Revenue, page 87

1.     Please quantify and further explain the cause of the increase in
refunded fees as a
       result of higher event cancellations. Refer to Item 303(b) of Regulation
S-K.
 September 3, 2025
Page 2

        Please contact Joel Parker at 202-551-3651 if you have questions
regarding comments
on the financial statements and related matters. Please contact Alyssa Wall at
202-551-8106
or Erin Jaskot at 202-551-3442 with any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services
cc:   Adam J. Gelardi

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._