# EDGAR Filing Document

**Accession Number:** 0002069821
**File Stem:** 0000000000-25-009877
**Filing Date:** 2025-9
**Character Count:** 4980
**Document Hash:** a183a9f94de5e150ecbdf64203647607
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009877.hdr.sgml**: 20260520

**ACCESSION NUMBER**: 0000000000-25-009877

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250911

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BILLION GROUP HOLDINGS Ltd
- **CENTRAL INDEX KEY:** 0002069821
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOOD & KINDRED PRODUCTS [2000]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08064

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 89 NEXUS WAY
- **CITY:** CAMANA BAY
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-9009
- **BUSINESS PHONE:** 852 98431101

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 89 NEXUS WAY
- **CITY:** CAMANA BAY
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-9009
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-049553

## Text-Extract

```

                                                              September 11,
2025

Chan Bun
Chief Executive Officer
Billion Group Holdings Limited
Unit 502, 20-20A
Chung Ying Building
Connaught Road West
Sheung Wan, Hong Kong

       Re: Billion Group Holdings Limited
           Registration Statement on Form F-1
           Filed August 29, 2025
           File No. 333-289934
Dear Chan Bun:

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

        Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form F-1 filed August 29, 2025
General

1.     We note that Nasdaq recently proposed a new rule that would require
companies
       principally operating in China, including Hong Kong and Macau, to raise
at least $25
       million in an initial public offering to list on Nasdaq. Please revise
your risk factor to
       address the potential effects this proposal could have on your ability
to list and
       maintain a listing on the Nasdaq National Capital Market Exchange.
Cover Page

2.     We note your response to prior comment 1. Please clarify the references
on the cover
       page to the "value of the securities you are registering for sale" and
the references on
       the cover page and elsewhere in your document to the "value of our the
securities you
 September 11, 2025
Page 2

       are registering for sale."
The Reorganization, page 3

3.     Please reconcile the disclosure in the second chart on page 4 that the
Controlling
       Shareholder will own 68.0% of your total issued and outstanding shares
following
       completion of this offering with the disclosure in the second table on
page 4 that the
       Controlling Shareholder will own 62.6% of your total issued and
outstanding
       shares following completion of this offering.
Lock-Up Agreements, page 12

4.     We note the disclosure on pages 12, 97 and 107 about the lock-up
agreements. Please
       expand the disclosure about the agreements to discuss the "certain
exceptions" to the
       agreements. Also, file the lock-up agreements as exhibits.
Principal Shareholders, page 84

5.     Please update the disclosure in the table on page 84. In this regard, it
does not appear
       that the table includes ordinary shares issued on August 22, 2025
mentioned on pages
       3 and II-1.

Exhibits

6.     We note that the engagement letter was filed as exhibit 1.1. Please file
the
       underwriting agreement as an exhibit.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Andi Carpenter at 202-551-3645 or Claire Erlanger at
202-551-3301 if
you have questions regarding comments on the financial statements and related
matters. Please contact Thomas Jones at 202-551-3602 or Jay Ingram at
202-551-3397 with
any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing
cc:   Kyle Leung

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._