# EDGAR Filing Document

**Accession Number:** 0002043392
**File Stem:** 0001213900-25-092079
**Filing Date:** 2025-9
**Character Count:** 2370
**Document Hash:** 4a9a1966761e10f648f3970885a686dd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-092079.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0001213900-25-092079

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250926

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SIBO HOLDING Ltd
- **CENTRAL INDEX KEY:** 0002043392
- **STANDARD INDUSTRIAL CLASSIFICATION:** SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 999999999
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** SUITE 3210, 32/F, CHAMPION TOWER
- **STREET 2:** 3 GARDEN ROAD, CENTRAL
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 999077
- **BUSINESS PHONE:** 852 3980 6200

**MAIL ADDRESS:**
- **STREET 1:** SUITE 3210, 32/F, CHAMPION TOWER
- **STREET 2:** 3 GARDEN ROAD, CENTRAL
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 999077

September 26, 2025

**<u>VIA EDGAR</u>**

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| | |
|:---|:---|
| To: | Ms. Jee Yeon Ann |
|  | Mr. Michael Volley |
|  | Ms. Aisha Adegbuyi |
|  | Ms. Tonya Aldave |
|  | United States Securities and Exchange Commission |
|  | Division of Corporation Finance |
|  | 100 F Street, NE |
|  | Washington, D.C. 20549 |
| Re: | Sibo Holding Limited |
|  | Registration Statement on Form F-1, as amended |
|  | File No.: 333-289242 |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sibo Holding Limited (the "Company") hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern Time on September 30, 2025, or as soon thereafter as practicable.

Please contact Kevin (Qixiang) Sun of Bevilacqua PLLC, counsel to the Company, at (202) 869-0888, ext. 101, to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter. The Company understands that the underwriter of the offering has joined in this request in a separate letter filed with the Securities and Exchange Commission today.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Sibo Holding Limited** | **Sibo Holding Limited** |
| /s/ Ju Liu | /s/ Ju Liu |
| By: | Ju Liu |
| Title: | Chairman of Board of Director |

---