# EDGAR Filing Document

**Accession Number:** 0002009312
**File Stem:** 0000000000-25-008824
**Filing Date:** 2025-8
**Character Count:** 6075
**Document Hash:** bf67f881786839c789b5b3af1cfa6434
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008824.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-008824

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250819

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Aureus Greenway Holdings Inc
- **CENTRAL INDEX KEY:** 0002009312
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MEMBERSHIP SPORTS & RECREATION CLUBS [7997]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 990418678
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-289229

**BUSINESS ADDRESS:**
- **STREET 1:** 2995 REMINGTON BLVD
- **CITY:** KISSIMMEE
- **STATE:** FL
- **ZIP:** 34744
- **BUSINESS PHONE:** 1-914-843-1982

**MAIL ADDRESS:**
- **STREET 1:** 2995 REMINGTON BLVD
- **CITY:** KISSIMMEE
- **STATE:** FL
- **ZIP:** 34744
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-25-011574

## Text-Extract

```

                                                             August 19, 2025

ChiPing Cheung
Chief Executive Officer
Aureus Greenway Holdings Inc
2995 Remington Boulevard
Kissimmee, Florida 34744

        Re: Aureus Greenway Holdings Inc
            Registration Statement on Form S-1
            Filed August 4, 2025
            File No. 333-289229
Dear ChiPing Cheung:

       We have conducted a limited review of your registration statement and
have the
following comments.

        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.

Registration Statement on Form S-1
Risk Factors
Risks Related to this Offering by the Selling Stockholders
Sales of a substantial number of our securities in the public market by the
selling
stockholder..., page 10

1.     You state that "[t]he selling stockholders can sell, under this
prospectus, up to
       92,045,975 shares of common stock, constituting approximately 86.3% of
our
       outstanding shares of common stock (assuming and after giving effect to
the exercise
       of the pre-funded warrant shares, the common warrant shares A and common
warrant
       shares B, and placement agent warrants), as of July 31, 2025." Please
revise to state
       what percentage of your outstanding shares of common stock the resale
shares
       represent, and what percentage of your public float the resale shares
represent, in each
       case without giving effect to the exercise of the pre-funded warrant
shares, the
 August 19, 2025
Page 2

       common warrant shares A and common warrant shares B, and placement agent
       warrants. Revise to include similar disclosure in the risk factor on
page 27 as well.
Certain existing stockholders, including the selling stockholders, purchased or
may
purchase..., page 10

2.     We note your disclosure that the selling stockholders "may" experience a
positive rate
       of return. We also note the selling stockholders paid $0.87 for one
share of common
       stock (or pre-funded warrant in lieu thereof), one common warrant A, and
one
       common warrant B, with exercise prices of $1.00 and $1.25, respectively.
Given your
       recent trading prices, it appears likely that the selling stockholders
will be able to
       purchase the Company's common stock at a significant discount. Please
revise this
       risk factor to more accurately address this risk.
General

3.     Please provide us with a detailed legal analysis as to why the resale
transaction
       contemplated by the registration statement should not be categorized as
an indirect
       primary offering. In this regard, we note that:
           the Private Placement, under which the securities subject to resale
and related
           transactions were issued and sold to the selling stockholders,
closed on July
           25, 2025;
           you are registering for resale of up to 92,045,975 shares of common
stock, while
           you only had 14,608,988 shares of common stock outstanding, the
majority of
           which are owned by directors, officers, and/or related parties, as
of August 1,
           2025; and
           one selling stockholder, American Ventures LLC, Series XVI AGH,
holds up to
           89,655,171 out of 92,045,975 of the shares being registered for
resale.

       In your response, please also describe the relationship between the
Company and
       American Ventures and whether American Ventures is involved in the
business of
       underwriting securities. If the selling stockholders are engaged in an
indirect primary
       offering, revise to identify them as underwriters in the prospectus and
to set a fixed
       price for this offering. For guidance, please refer to Question 612.09
of our Securities
       Act Rule Compliance and Disclosure Interpretations.
 August 19, 2025
Page 3

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Eddie Kim at 202-551-8713 or Taylor Beech at 202-551-4515
with any
other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:   William S. Rosenstadt

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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