# EDGAR Filing Document

**Accession Number:** 0002022308
**File Stem:** 0000000000-25-006903
**Filing Date:** 2025-6
**Character Count:** 5928
**Document Hash:** 5836052b69a81c60b6ede94762a24555
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006903.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0000000000-25-006903

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250630

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Classover Holdings, Inc.
- **CENTRAL INDEX KEY:** 0002022308
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-EDUCATIONAL SERVICES [8200]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-287044

**BUSINESS ADDRESS:**
- **STREET 1:** 8 THE GREEN
- **STREET 2:** STE B
- **CITY:** DOVER
- **STATE:** DE
- **ZIP:** 19901
- **BUSINESS PHONE:** 530-574-6789

**MAIL ADDRESS:**
- **STREET 1:** 8 THE GREEN
- **STREET 2:** STE B
- **CITY:** DOVER
- **STATE:** DE
- **ZIP:** 19901
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001929980-25-000386

## Text-Extract

```

                                                            June 30, 2025

Hui Luo
Chief Executive Officer
Classover Holdings, Inc.
450 7th Avenue, Suite 905
New York, New York 10123

       Re: Classover Holdings, Inc.
           Amendment No. 2 to Registration Statement on Form S-1
           Filed June 18, 2025
           File No. 333-287044
Dear Hui Luo:

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

        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. Unless
we note
otherwise, any references to prior comments are to comments in our June 16,
2025 letter.

Amendment No. 2 to Registration Statement on Form S-1 filed June 18, 2025
Prospectus Summary
Our Business, page 9

1.     Where you discuss the EPFA, explain at what conversion price the shares
may be
       issued under the EPFA and how you arrived at the 77,399,381 shares of
Class B
       common stock you are registering at this time. Where you discuss the
Note Purchase
       Agreement, identify the Note investor.
 June 30, 2025
Page 2
Solana-centric digital asset treasury strategy, page 10

2.     Please provide additional detail on the following aspects of your
digital asset treasury
       strategy and related financings:
           Describe the material aspects of your custody arrangements with
BitGo Trust
           Company, Inc., including how the custodian stores the private keys,
whether they
           are commingled with assets of other customers, the geographic area
where they
           will be stored, and whether the custodian carries insurance for the
losses of the
           Solana or other tokens it custodies for you. Identify who will have
access to the
           private key information and whether any entity will be responsible
for verifying
           the existence of the Solana tokens or other digital assets.
           Explain whether the 40% limitation under the EPFA may impact your
ability to
           use proceeds under the Note Purchase Agreement to purchase digital
assets as
           intended, and describe the quarterly review of your assets disclosed
at page 33, as
           this appears to be a key element of your treasury strategy
monetization policy.
           Your response to prior comment 7 suggests that staking and
"validator node
           operations" remain aspirational at this time and would be conducted
through
           partnerships with technology providers that have yet to be entered
into. If
           accurate, please state as much in the prospectus so that investors
understand the
           current status of these activities.
Risk Factors
Risks Relating to Ownership of our Common Stock
Future sales of shares by existing stockholders could cause our stock price to
decline, page 27

3.     Please revise this risk factor to acknowledge that the issuance and sale
of common
       stock in this offering is likely to depress your stock price given the
number of shares
       you are registering for resale. Acknowledge in the preceding risk factor
that
       depression of your stock price will make it more difficult to maintain
compliance with
       Nasdaq's Minimum Bid Price Rule, increasing the risk that your listing
may not be
       sustained.
General

4.     We note that the financial statements of Class Over Inc. for the fiscal
year ended
       December 31, 2023 were audited by Michael T. Studer CPA P.C. As the
Public
       Company Accounting Oversight Board ("PCAOB") has revoked the
registration of
       this auditor (https://assets.pcaobus.org/pcaob-dev/docs/default-
       source/enforcement/decisions/documents/105-2025-022---
       studer.pdf?sfvrsn=d6fc8fcb_2), you may not include audit reports or
consents from
       this auditor in your filings on or after the date of the order. Please
obtain a re-audit of
       the appropriate required financial statements from a firm that is
currently registered
       with the PCAOB and file an Item 4.01 Form 8-K advising investors of the
resignation
       or dismissal of this auditor.
 June 30, 2025
Page 3

       Please contact Rebekah Reed at 202-551-5332 or Mara Ransom at
202-551-3264 with
any other questions.

                                                       Sincerely,

                                                       Division of Corporation
Finance
                                                       Office of Trade &
Services
cc:   Jeffrey Gallant

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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