# EDGAR Filing Document

**Accession Number:** 0000794998
**File Stem:** 0001683168-25-007335
**Filing Date:** 2025-9
**Character Count:** 1837
**Document Hash:** ec0ba783bbcbf55f0dcedb93c4bd2edc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-25-007335.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001683168-25-007335

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250930

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SETO HOLDINGS INC
- **CENTRAL INDEX KEY:** 0000794998
- **STANDARD INDUSTRIAL CLASSIFICATION:** METALWORKING MACHINERY & EQUIPMENT [3540]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 770082545
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0131

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 554 NORTH STATE ROAD
- **CITY:** BRIARCLIFF MANOR
- **STATE:** NY
- **ZIP:** 10510
- **BUSINESS PHONE:** 9142731400

**MAIL ADDRESS:**
- **STREET 1:** 554 NORTH STATE ROAD
- **CITY:** BRIARCLIFF MANOR
- **STATE:** NY
- **ZIP:** 10510

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SEMICON TOOLS INC /NV/
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EPIC RESOURCES INC/NV
- **DATE OF NAME CHANGE:** 19870816

**SETO HOLDINGS, INC.**

**6231 Columbia Park Road**

**Hyattsville, Maryland 20785**

September 30, 2025

<u>VIA EDGAR</u>

Mariam Mansaray

Office of Technology

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **SETO Holdings, Inc.** |
|  | **Offering Statement on Form 1-A** |
|  | **Filed September 10, 2025** |
|  | **<u>File No. 024-12665</u>** |

---

Dear Ms. Mansaray:

On behalf of the SETO Holdings, Inc., I respectfully withdraw the September 26, 2025, request for acceleration of the qualification date of the captioned Offering Statement on Form 1-A.

Very truly yours,

*/s/ Janon Costley*

*Janon Costley*

Chief Executive Officer

SETO Holdings, Inc.