# EDGAR Filing Document

**Accession Number:** 0002025774
**File Stem:** 0000000000-25-008175
**Filing Date:** 2025-8
**Character Count:** 8298
**Document Hash:** 5296abbd6cd8e6b18cbceb0647b3e609
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008175.hdr.sgml**: 20260122

**ACCESSION NUMBER**: 0000000000-25-008175

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250804

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Alps Group Inc
- **CENTRAL INDEX KEY:** 0002025774
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-HEALTH SERVICES [8000]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07283

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT E-18-01 & E-18-02, LEVEL 18,
- **STREET 2:** ICON TOWER (EAST), NO.1,JALAN 1/68F,
- **CITY:** KUALA LUMPUR
- **PROVINCE COUNTRY:** N8
- **BUSINESS PHONE:** 60321631113

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT E-18-01 & E-18-02, LEVEL 18,
- **STREET 2:** ICON TOWER (EAST), NO.1,JALAN 1/68F,
- **CITY:** KUALA LUMPUR
- **PROVINCE COUNTRY:** N8

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Alps Global Holding Pubco
- **DATE OF NAME CHANGE:** 20240604
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-24-024245

## Text-Extract

```

                                                            August 4, 2025

Say Leong Lim
Chief Executive Officer and Chairman of the Board of Directors
Alps Global Holding Pubco
Unit E-18-01 & E-18-02, Level 18, Icon Tower (East)
No. 1, Jalan 1/68F, Jalan Tun Razak
50400 Kuala Lumpur
Wilayah Persekutuan, Malaysia

Tham Seng Kong
Chief Executive Officer
Alps Life Sciences Inc
Unit E-18-01 & E-18-02, Level 18, Icon Tower (East)
No. 1, Jalan 1/68F, Jalan Tun Razak
50400 Kuala Lumpur
Wilayah Persekutuan, Malaysia

       Re: Alps Global Holding Pubco
           Amendment No. 6 to Registration Statement on Form F-4
           Filed July 25, 2025
           File No. 333-284035
Dear Say Leong Lim and Tham Seng Kong:

     We have reviewed your amended registration statement and have the
following
comments.

        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 July 1, 2025
letter.
 August 4, 2025
Page 2

Amendment No. 6 to Registration Statement on Form F-4 filed July 25, 2025
Risk Factors
If certain December 2024 Redeeming Stockholders choose not to return the
December 2024
Extension Overpayment Amount..., page 77

1.    We note your disclosure here and elsewhere in the prospectus regarding
the December
      2024 Extension Overpayment Amount. Please revise your disclosure to
address the
      following items:

             Given that return of the December 2024 Extension Overpayment
Amount is not
           guaranteed, please clearly disclose that your assumptions that such
payment will
           be received are not guaranteed, and revise your disclosure to show
the estimated
           per share redemption price and other related disclosures under the
assumption that
           the December 2024 Extension Overpayment Amount is not returned.
Please also
           disclose the risks, if material, related to the overpayment and your
request that
           shareholders return the funds.

             You state that the Company was allowed to withdraw additional
interest from the
           Trust Account to "cover income and franchise taxes." Please quantify
the amount
           of these taxes and explain whether they have already been paid from
other sources
           or if they remain outstanding. If they have been paid, please
disclose the source of
           funds used for such payment. If they have not been paid, please
disclose whether
           you have sources of funds outside of the Trust Account available for
such
           payment, and disclose the risks, if any, related to your ability to
pay the
           outstanding amount.

             Given your disclosure that there was approximately $0.95 million
of funds in the
           Trust Account as of July 8, 2025 and that the Aggregate December
2024
           Extension Overpayment Amount was approximately $0.56 million, please
expand
           on your disclosure to explain the consequences to existing
stockholders if
           the December 2024 Extension Overpayment Amount is not returned in
whole or
           in part. Specifically, please disclose whether you intend to request
Continental
           release additional funds from the Trust Account to cover the income
and franchise
           taxes that resulted in the overpayment. In this regard, we note that
it appears
           Section 2 of the Trust Agreement provides distributions to cover
income or other
           tax obligations owed by the Company may only be made from interest
earned on
           the funds in the Trust Account and not the initial proceeds, and
Section 1(k) of the
           Trust Agreement provides that the Trustee may not disburse any
amounts from
           the Trust Account in connection with a Business Combination in the
event that the
           amount per share to be received by the redeeming Public Shareholders
is less than
           $10.15 per share (plus the amount per share deposited in the Trust
Account
           pursuant to any Extension Letter).

             Please address your proposed treatment of any portion of the
December 2024
           Extension Overpayment Amount received after the completion of a
Business
 August 4, 2025
Page 3

           Combination. Specifically, please disclose whether redeeming
stockholders would
           have any beneficial interest in such repayments or if you believe
their interest
           would be limited to any amounts distributed by the Trustee at the
time of the
           Business Combination.

             Please disclose whether and to what extent you have had
discussions with the
           Trustee regarding the December 2024 Extension Overpayment Amount. To
the
           extent material, please add risk factor disclosure addressing the
possibility that the
           Trustee may disagree with your determinations regarding the December
2024
           Redemption Payment, your interpretation of the Trust Agreement, or
your
           proposed application or treatment of any portion of the December
2024 Extension
           Overpayment Amount you ultimately receive.
Financial Statements of Cilo Cybin Holdings Limited, page F-104

2.     The independent auditor   s report provided on page F-119 for the year
ended March
       31, 2024 appears to be missing certain paragraphs including the opinion
and basis for
       opinion paragraphs included in the prior amendment. Please have your
auditor revise
       as necessary to ensure the auditor report(s) cover all periods included
and are placed
       appropriately.
Exhibits

3.     We note your response to prior comment 2. The report date included in
the auditor's
       consent for ALPS Global Holding Pubco is not the same date as the report
date of
       June 24, 2025 provided on page F-90. Please have your auditor revise as
necessary.
       Please contact Nudrat Salik at 202-551-3692 or Li Xiao at 202-551-4391
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Conlon Danberg at 202-551-4466 or Katherine Bagley at 202-551-2545 with any
other
questions.

                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Industrial Applications and
                                                              Services
cc:   Jenny Chen-Drake, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._