# EDGAR Filing Document

**Accession Number:** 0002043392
**File Stem:** 0000000000-25-010440
**Filing Date:** 2025-9
**Character Count:** 3603
**Document Hash:** 38f8d94bdf97d0afed40dd1ed0d05488
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010440.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0000000000-25-010440

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250924

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SIBO HOLDING Ltd
- **CENTRAL INDEX KEY:** 0002043392
- **STANDARD INDUSTRIAL CLASSIFICATION:** SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 999999999
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07811

**BUSINESS ADDRESS:**
- **STREET 1:** SUITE 3210, 32/F, CHAMPION TOWER
- **STREET 2:** 3 GARDEN ROAD, CENTRAL
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 999077
- **BUSINESS PHONE:** 852 3980 6200

**MAIL ADDRESS:**
- **STREET 1:** SUITE 3210, 32/F, CHAMPION TOWER
- **STREET 2:** 3 GARDEN ROAD, CENTRAL
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 999077
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001013762-25-001778

## Text-Extract

```

                                                             September 24, 2025

Ju Liu
Chairman of the Board
Sibo Holding Limited
Suite 3210, 32/F, Champion Tower
3 Garden Road, Central
Hong Kong

       Re: Sibo Holding Limited
           Amendment No. 2 to Registration Statement on Form F-1
           Filed September 19, 2025
           File No. 333-289242
Dear Ju Liu:

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

        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. 2 to Registration Statement on Form F-1
Underwriting, page 120

1.     We note your disclosure in this section and in the form of underwriting
agreement
       filed as Exhibit 1.1 that you appear to plan offering securities in this
offering using
       multiple underwriters. Specifically, we note your references to
"underwriters" on the
       cover page, pages 120 through 123, and page 126. We also note that your
       underwriting agreement refers to underwriters named on Schedule 1, but
Schedule 1
       currently lists only R.F. Lafferty & Co., Inc. without specifying the
number of shares
       to be distributed by this underwriter. If you plan to have multiple
underwriters for this
       offering, please revise to include additional underwriters on the cover
page and in the
       underwriting section. In the alternative, revise your disclosure to
clarify that you do
       not intend to hire additional underwriters.
 September 24, 2025
Page 2

       Please contact Jee Yeon Ahn at 202-551-3673 or Michael Volley at
202-551-3437 if
you have questions regarding comments on the financial statements and related
matters. Please contact Aisha Adegbuyi at 202-551-8754 or Tonya Aldave at
202-551-3601
with any other questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Finance
cc:   Kevin (Qixiang) Sun, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._