# EDGAR Filing Document

**Accession Number:** 0002069821
**File Stem:** 0000000000-25-010412
**Filing Date:** 2025-9
**Character Count:** 3877
**Document Hash:** a720cdc5f5beb01faf4301c206aa0035
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010412.hdr.sgml**: 20260520

**ACCESSION NUMBER**: 0000000000-25-010412

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250924

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BILLION GROUP HOLDINGS Ltd
- **CENTRAL INDEX KEY:** 0002069821
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOOD & KINDRED PRODUCTS [2000]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08064

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 89 NEXUS WAY
- **CITY:** CAMANA BAY
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-9009
- **BUSINESS PHONE:** 852 98431101

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 89 NEXUS WAY
- **CITY:** CAMANA BAY
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-9009
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-049553

## Text-Extract

```

                                                            September 24, 2025

Chan Bun
Chief Executive Officer
Billion Group Holdings Limited
Unit 502, 20-20A
Chung Ying Building
Connaught Road West
Sheung Wan, Hong Kong

       Re: Billion Group Holdings Limited
           Amendment No. 3 to Registration Statement on Form F-1
           Filed September 22, 2025
           File No. 333-289934
Dear Chan Bun:

     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. Unless
we note
otherwise, any references to prior comments are to comments in our September
18,
2025 letter.

Amendment No. 3 to Registration Statement on Form F-1 filed September 22, 2025
We face risks related to Nasdaq   s proposed rule on $25 million dollar minimum
offering size,
page 20

1.     We note your response to prior comment 3. It appears that you have 500
million
       shares authorized and the disclosure on pages 4 and II-1 indicates that
your remaining
       seven shareholders (other than Billion Fortune Overseas Limited and Boss
Plan
       Limited) have recently acquired shares at a price of $0.0001 per share
prior to this
       offering. Please revise the disclosure in this risk factor and where
appropriate to
       further clarify in quantitative and qualitative terms that the amount of
your
 September 24, 2025
Page 2

       outstanding securities and additional issuances of your authorized
securities may
       cause dilution and/or volatility or have other material impacts on the
market for your
       securities after this offering. As a non-exclusive example, clarify the
potential these
       securities may have on your ability to maintain a listing on the Nasdaq
Capital
       Market.
       Please contact Andi Carpenter at 202-551-3645 or Claire Erlanger at
202-551-3301 if
you have questions regarding comments on the financial statements and related
matters. Please contact Thomas Jones at 202-551-3602 or Jay Ingram at
202-551-3397 with
any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing
cc:   Kyle Leung

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._