# EDGAR Filing Document

**Accession Number:** 0002022308
**File Stem:** 0000000000-25-006326
**Filing Date:** 2025-6
**Character Count:** 6919
**Document Hash:** 032d5a7c53e8adecc8536a100e3ca5ec
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006326.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0000000000-25-006326

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250616

**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 16, 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. 1 to Registration Statement on Form S-1
           Filed June 6, 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.

Amendment No. 1 to Registration Statement on Form S-1 filed June 6, 2025
Prospectus Summary
Our Business
Recent Developments, page 9

1.     Please provide a more comprehensive description of your "Solana-centric
digital asset
       treasury strategy," including material provisions of the policies and
arrangements
       governing your exchange of cash for Solana and/or other digital assets
and
       monetization of such assets. Explain why you have opted to pursue this
strategy,
       including why your strategy seems to emphasize Solana, and disclose how,
if at all,
       such strategy will impact your provision of online interactive live
courses. Disclose
       whether you have policies governing the percentage of your treasury
holdings that
       will be held as Solana and/or other digital assets, as we note that the
Note Purchase
       Agreement provides that proceeds may be used to purchase "SOL, BTC, or
USDC."
 June 16, 2025
Page 2

       Discuss the quantitative limit on the percentage of your total assets
that may be held
       as Solana in Section 6.14 of the EPFA, and explain whether and how this
may impact
       your ability to use proceeds from the EPFA and the Note Purchase
Agreement to
       purchase Solana and/or other digital assets. Lastly, please disclose
your Solana
       purchases to date.
2.     Identify the third party advisors and other entities involved in
execution of your
       digital asset treasury strategy, how you determined to retain or engage
with them,
       and describe their various roles and material terms of your arrangements
with
       them. For example, your current reports on Form 8-K filed May 1, 2025
and June 2,
       2025 and the exhibits thereto reference Chaince Securities LLC as
"digital asset
       strategic advisor," BitGo Trust Company, Inc. as custodian, and SOL
Collateral
       Management LLC as collateral agent. Please clarify whether the EPFA
investor and
       Note Purchase Agreement investor are affiliated with any of these
entities or each
       other.
3.     Enhance your description of the senior secured convertible notes to
highlight, if true,
       that the notes are collateralized by a security interest in the Solana
tokens and other
       crypto assets purchased with proceeds from the notes, as well as "all of
the existing
       and future assets of the Company...including all of the capital stock of
each of the
       subsidiaries..." Clarify whether Solana tokens purchased with proceeds
from the
       EPFA will also serve as collateral for the notes, and ensure that risks
associated with
       this collateral structure are adequately addressed.
Risk Factors, page 27

4.     Please add risk factor disclosure regarding your "Solana-centric digital
asset treasury
       strategy," including any material financing, liquidity, or other risks
you face related to
       heightened volatility of your "core reserve asset" and the impact that a
crypto asset
       market disruption may have, directly or indirectly, on the value of
Solana or other
       digital assets you intend to hold. Address any material risks resulting
from your
       agreements and arrangements with third parties related to the purchase,
custody, and
       sale of Solana and other token-related activities.
Use of Proceeds, page 28

5.     To the extent known, please provide more specificity regarding the
"significant
       portion of the proceeds received under the EPFA" that will be used for
the purchase of
       Solana as opposed to general working capital. Refer to Item 504 of
Regulation S-K.
Exhibit Index, page II-4

6.     Please file the executed Equity Purchase Facility Agreement as an
exhibit to the
       registration statement.
General

7.     We note from prospectus disclosure and Exhibits 99.1 to the current
reports on Form
       8-K filed May 1, 2025 and June 2, 2025 that you may engage in activities
aside from
       purchasing and holding Solana, including "operating Solana validators to
earn staking
       rewards,' and that Chaince Securities LLC will assist with "advising on
strategic
 June 16, 2025
Page 3

       alternatives, partnerships, and growth opportunities within the digital
asset and
       blockchain ecosystem." If your digital asset-related activities are
expected to
       materially impact your primary business operations or growth strategies,
please revise
       where appropriate to disclose as much. Disclose any known material costs
related to
       the operation of Solana validators.
       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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