# EDGAR Filing Document

**Accession Number:** 0002049184
**File Stem:** 0000000000-25-009730
**Filing Date:** 2025-9
**Character Count:** 3793
**Document Hash:** dc1b5c3f80a8e503fbc2fd239c1622d8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009730.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0000000000-25-009730

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250909

**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 9, 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. 1 to Registration Statement on Form F-1
           Filed September 5, 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. Unless
we note
otherwise, any references to prior comments are to comments in our August 28,
2025 letter.

Amendment No. 1 to Registration Statement on Form F-1
Consolidated Financial Statements
Note 16. Equity, page F-22

1.     Your revised disclosure in response to prior comment 1 refers to Class A
share
       issuances to specific shareholders and Class B subscription "for cash at
par" to
       implement a forward stock split. Elsewhere, such as in Note 6 you
disclose the
       allotment and issuance of shares at par value. Please revise to clarify
whether cash
       was involved in effecting the stock split and disclose the split ratio
used to
       retrospectively adjust share count and per share amounts. In addition,
tell us why the
 September 9, 2025
Page 2

       HKD amounts for Class A and B ordinary shares and Shares subscription
receivable
       on the Statements of Financial Position have changed. Refer to ASC
505-20-25-4.
       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`

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