# EDGAR Filing Document

**Accession Number:** 0002031009
**File Stem:** 0000000000-25-010252
**Filing Date:** 2025-9
**Character Count:** 4733
**Document Hash:** 39b2758e6e5dc79060d44c667e27c526
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010252.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0000000000-25-010252

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250919

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Skyline Builders Group Holding Ltd
- **CENTRAL INDEX KEY:** 0002031009
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-290172

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** OFFICE A, 15/F, TOWER A, CAPITAL TOWER
- **STREET 2:** NO. 38 WAI YIP STREET
- **CITY:** KOWLOON BAY
- **PROVINCE COUNTRY:** K3
- **ZIP:** 999077
- **BUSINESS PHONE:** (852) 2811 9688

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** OFFICE A, 15/F, TOWER A, CAPITAL TOWER
- **STREET 2:** NO. 38 WAI YIP STREET
- **CITY:** KOWLOON BAY
- **PROVINCE COUNTRY:** K3
- **ZIP:** 999077
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-086589

## Text-Extract

```

                                                             September 19, 2025

Ngo Chiu Lam
Chairman of the Board, Chief Executive Officer and Director
Skyline Builders Group Holding Limited
Office A, 15/F, Tower A, Capital Tower
No. 38 Wai Yip Street, Kowloon Bay, Hong Kong

       Re: Skyline Builders Group Holding Limited
           Registration Statement on Form F-1
           Filed September 10, 2025
           File No. 333-290172
Dear Ngo Chiu Lam:

       We have conducted a limited review of 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 September 10, 2025
General

1.     Given the nature of your offering, including the size of the transaction
relative to the
       number of outstanding shares held by non-affiliates and the amount of
time the
       Selling Shareholders have held their shares, it appears that the
transaction may be an
       indirect primary offering on behalf of the registrant. Please provide us
with a detailed
       legal analysis of your basis for determining that it is appropriate to
characterize the
       transaction as a secondary offering under Securities Act Rule
415(a)(1)(i). For
       guidance, please refer to Securities Act Rules Compliance and Disclosure
       Interpretation 612.09.
2.     To the extent the exercise price of any of the convertible securities
being registered is
       subject to adjustment, please revise your disclosure throughout the
prospectus, as
       appropriate, to clearly so state. For example, we note that pursuant to
Section 3 of
 September 19, 2025
Page 2

       each of Exhibit 4.2, Exhibit 4.3, and Exhibit 4.4, it appears the
exercise price of the
       warrants would be adjusted under certain circumstances, including, as
applicable, a
       Dilutive Issuance, a Variable Rate Transaction, stock dividends and
splits, or
       voluntarily at the company's discretion. We also note that pursuant to
Article 3.1 and
       Schedule 3.1(g) of Exhibit 10.9, it appears the exercise price of the
convertible
       securities may be subject to adjustment.
Exhibits

3.     Please re-file the Securities Purchase Agreement filed as Exhibit 10.9
to
       include Schedule 3.1(g).
        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 Benjamin Holt at 202-551-6614 or Pam Howell at
202-551-3357 with
any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Lawrence S. Venick, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._