# EDGAR Filing Document

**Accession Number:** 0002043392
**File Stem:** 0001213900-25-092082
**Filing Date:** 2025-9
**Character Count:** 2261
**Document Hash:** 5d4228fb9865ff3a776efa2feffc1a31
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-092082.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0001213900-25-092082

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250926

**FILER**: 

**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:** CORRESP

**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

September 26, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Jee Yeon Ann, Mr. Michael Volley,

Ms. Aisha Adegbuyi and Ms. Tonya Aldave

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| | |
|:---|:---|
| **Re:** | **Sibo Holding Limited** |
|  | **Registration Statement on Form F-1, as amended** |
|  | **File No. 333-289242** |

---

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "Act"), R.F. Lafferty & Co., Inc., hereby join Sibo Holding Limited (the "Company") in requesting that the U.S. Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form F-1, as amended (File No. 333-289242) (the "Registration Statement"), to become effective on September 30, 2025, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.

The undersigned advises that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **R.F. Lafferty & Co., Inc.** | **R.F. Lafferty & Co., Inc.** |
| /s/ Rob Hackel | /s/ Rob Hackel |
| Name: | Rob Hackel |
| Title: | Chief Operating Officer |

---