# EDGAR Filing Document

**Accession Number:** 0002049184
**File Stem:** 0001493152-26-006018
**Filing Date:** 2026-2
**Character Count:** 2903
**Document Hash:** f85dd384bfc3855bc8ae0d5852a82bea
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-006018.hdr.sgml**: 20260210

**ACCESSION NUMBER**: 0001493152-26-006018

**CONFORMED SUBMISSION TYPE**: DEL AM

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260210

**DATE AS OF CHANGE**: 20260210

**EFFECTIVENESS DATE**: 20260210

**FILER**: 

**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:** DEL AM
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293258
- **FILM NUMBER:** 26617369

**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

February 10, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Delaying Amendment for BAO Holding Limited** |
|  | **Registration Statement on Form F-1** |
|  | **File No. 333-293258** |

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Ladies and Gentlemen:

We are filing this letter in order to provide the staff of the Division of Corporation Finance sufficient time to perform its customary screening and review of the registration statement prior to its effectiveness.

Pursuant to Rule 473(c) of the Securities Act of 1933 (the "Act"), the following delaying amendment, prescribed by Rule 473(a) of the Act, is hereby incorporated into the facing page of the Registration Statement on Form F-1 (File No. 333-293258), originally filed by BAO Holding Limited on February 6, 2026.

"**The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine**."

If you have any questions or comments in connection with this delaying amendment, please contact Darrin M. Ocasio, Esq. at 212-930-9700 of Sichenzia Ross Ference Carmel LLP.

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| |
|:---|
| Sincerely, |
| BAO Holding Limited |
| */s/ Lee Yat Lung Andrew* |
| Lee Yat Lung Andrew |
| Chairman |

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