# EDGAR Filing Document

**Accession Number:** 0002049184
**File Stem:** 0000000000-25-010565
**Filing Date:** 2025-9
**Character Count:** 3510
**Document Hash:** 76b7310e18a63ac3837e669f2d6cae47
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010565.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0000000000-25-010565

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250929

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BAO Holding Ltd.
- **CENTRAL INDEX KEY:** 0002049184
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07624

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** TSING YI INDUSTRIAL CENTRE PHASE 1
- **STREET 2:** UNIT A4, 5/F NOS. 1-33 CHEUNG TAT ROAD
- **CITY:** TSING YI, NEW TERRITORIES
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** (852) 3955 2301

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** TSING YI INDUSTRIAL CENTRE PHASE 1
- **STREET 2:** UNIT A4, 5/F NOS. 1-33 CHEUNG TAT ROAD
- **CITY:** TSING YI, NEW TERRITORIES
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-24-051022

## Text-Extract

```

                                                             September 29, 2025

Chan Chun Ying
Chief Executive Officer
BAO Holding Limited
Unit A4, 5/F
Tsing Yi Industrial Centre Phase 1
Nos. 1-33 Cheung Tat Road
Tsing Yi, New Territories
Hong Kong

       Re: BAO Holding Limited
           Amendment No. 2 to Registration Statement on Form F-1
           Filed September 23, 2025
           File No. 333-289723
Dear Chan Chun Ying:

     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
General

1.     We note that on September 4, 2025, The Nasdaq Stock Market filed with
the SEC a
       proposed rule change to modify certain initial and continued listing
standards that
       would, among other things, require companies principally operating in
China,
       including Hong Kong and Macau, to raise at least $25 million in an
initial public
       offering to list on Nasdaq. Please revise to include risk factor
disclosure addressing
       the potential effects these proposed listing standards could have on
your ability to list
       on the Nasdaq Capital Market.
 September 29, 2025
Page 2

       Please contact Joyce Sweeney at 202-551-3449 or Chris Dietz at
202-551-3408 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Aliya Ishmukhamedova at 202-551-7519 or Mitchell Austin at 202-551-3574
with
any other questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Technology
cc:   Darrin M. Ocasio, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._