# EDGAR Filing Document

**Accession Number:** 0000794998
**File Stem:** 0001683168-25-008914
**Filing Date:** 2025-12
**Character Count:** 2741
**Document Hash:** 5c1e5f69e66c1c89ee2d6cc2eb1d39cc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-25-008914.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001683168-25-008914

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251205

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SETO HOLDINGS INC
- **CENTRAL INDEX KEY:** 0000794998
- **STANDARD INDUSTRIAL CLASSIFICATION:** METALWORKING MACHINERY & EQUIPMENT [3540]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 770082545
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0131

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 554 NORTH STATE ROAD
- **CITY:** BRIARCLIFF MANOR
- **STATE:** NY
- **ZIP:** 10510
- **BUSINESS PHONE:** 9142731400

**MAIL ADDRESS:**
- **STREET 1:** 554 NORTH STATE ROAD
- **CITY:** BRIARCLIFF MANOR
- **STATE:** NY
- **ZIP:** 10510

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SEMICON TOOLS INC /NV/
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EPIC RESOURCES INC/NV
- **DATE OF NAME CHANGE:** 19870816

**SETO HOLDINGS, INC.**

**6231 Columbia Park Road**

**Hyattsville, Maryland 20785**

December 5, 2025

<u>VIA EDGAR</u>

Mariam Mansaray

Office of Technology

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **SETO Holdings, Inc.** |
|  | **Offering Statement on Form 1-A** |
|  | **<u>File No. 024-12665</u>** |

---

Dear Ms. Mansaray:

On behalf of the Company, I respectfully request that the qualification date of the Offering Statement be accelerated and that the Offering Statement be declared qualified Monday, December 8, 2025, at 3:00 p.m. EDT, or as soon thereafter as is reasonably practicable.

In making this request, the Company represents that the Offering Statement will be approved in the State of Colorado, upon qualification by the Securities and Exchange Commission (the "Commission"), and acknowledges the following:

· should the Commission
or the Staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any
action with respect to the filing;

· the action of the Commission
or the staff, acting pursuant to delegated authority, to declare the filing qualified does not relieve the Company from its full responsibility
for the adequacy and accuracy of disclosure in the filing; and

· the Company may not
assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal
securities law of the United States.

Very truly yours,

*/s/ Janon Costley*

Janon Costley

Chief Executive Officer

SETO Holdings, Inc.