# EDGAR Filing Document

**Accession Number:** 0002022308
**File Stem:** 0001477932-25-006651
**Filing Date:** 2025-9
**Character Count:** 3439
**Document Hash:** f039cd531acff78be10b6f92015fbb52
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-25-006651.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0001477932-25-006651

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250911

**FILER**: 

**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:** CORRESP

**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

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| | | |
|:---|:---|:---|
|  | Graubard Miller<br> The Chrysler Building<br> 405 Lexington Avenue<br> New York, N.Y. 10174-4499<br> (212) 818-8800 |  |
| (212) 818-8881 |  | (212) 818-8638 |
|  |  | email address |
|  |  | jgallant@graubard.com |

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September 11, 2025

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:**  | **Classover Holdings, Inc.** |
|  | **Amendment No. 4 to Registration Statement on Form S-1**  |
|  | **Filed August 21, 2025** |
|  | **File No. 333-287044** |

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Ladies and Gentlemen:

On behalf of Classover Holdings, Inc. ("Company"), we respond as follows to the Staff's comment letter, dated September 10, 2025, relating to the above-captioned Registration Statement on Form S-1 ("Registration Statement"). Captions and page references herein correspond to those set forth in the amended Registration Statement, a copy of which has been marked with the changes from the previous amendment to the Registration Statement.

Please note that for the Staff's convenience, we have recited each of the Staff's comments and provided the Company's response to each comment immediately thereafter.

**<u>Amendment No. 4 to Registration Statement on Form S-1 filed August 21, 2025</u>**

**<u>Prospectus Summary</u>**

**<u>Solana-centric digital asset treasury strategy, page 10</u>**

***1.*** ***We note your response to prior comment 1. Please revise to address the following matters:*** 

·  ***Include a discussion of the Solana ecosystem including the types of participants involved and their roles within the ecosystem.*** 

·  ***Disclose the percentage of staking rewards earned from your staked Solana to which you are entitled pursuant to your staking arrangements.*** 

·  ***You state that it is your policy to stake "a substantial portion" of your Solana holdings. Please state whether you have any target percentage of your Solana holdings that you intend to stake.*** 

·  ***You state that certain grants and foundation holdings remain subject to staged release. Please disclose the amount of Solana that remains locked and the related unlocking schedule.*** 

We have revised the disclosure on page 10 of the Registration Statement as requested.

\* \* \* \* \* \* \* \* \* \*

If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.

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| |
|:---|
| Sincerely, |
| */s/ Jeffrey M. Gallant* |
| Jeffrey M. Gallant |

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cc: Hui Luo, CEO