# EDGAR Filing Document

**Accession Number:** 0002025255
**File Stem:** 0000000000-25-007897
**Filing Date:** 2025-7
**Character Count:** 3773
**Document Hash:** 9b558e934dff82b83290c67e9f4f9d97
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007897.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0000000000-25-007897

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250728

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AIGO HOLDING Ltd
- **CENTRAL INDEX KEY:** 0002025255
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-ELECTRICAL APPLIANCES, TV & RADIO SETS [5064]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07307

**BUSINESS ADDRESS:**
- **STREET 1:** 4TH FLOOR, BUILDING NO. 26, JU YUAN ZHOU
- **STREET 2:** JINSHAN INDUSTRIAL ZONE, 618 JINSHAN AVE
- **CITY:** FUZHOU CITY
- **STATE:** F4
- **ZIP:** 350028
- **BUSINESS PHONE:** 86 0591 83700296

**MAIL ADDRESS:**
- **STREET 1:** 4TH FLOOR, BUILDING NO. 26, JU YUAN ZHOU
- **STREET 2:** JINSHAN INDUSTRIAL ZONE, 618 JINSHAN AVE
- **CITY:** FUZHOU CITY
- **STATE:** F4
- **ZIP:** 350028
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-24-056814

## Text-Extract

```

                                                            July 28, 2025

Fufei Lin
Chief Executive Officer
Aigo Holding Ltd
4th floor, Building No. 26, Ju Yuan Zhou Garden
Jinshan Industrial Zone, 618 Jinshan Avenue, Jianxin Town
Fuzhou City, Fujian Province, China 350028

       Re: Aigo Holding Ltd
           Amendment No. 8 to Draft Registration Statement on Form F-1
           Submitted July 15, 2025
           CIK No. 0002025255
Dear Fufei Lin:

     We have reviewed your amended draft registration statement and have the
following
comment(s).

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment No. 8 to Draft Registration Statement on Form F-1 submitted July 15,
2025
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Capital Resources, page 63

1.     Please tell us what consideration was given to including discussion of
the underlying
       reasons for the increase to your accounts payable balance. Refer to Item
5. B and D of
       Form 20-F.
 July 28, 2025
Page 2
Notes to Consolidated Financial Statements
2. Summary of Significant Accounting Policies
Segment Reporting, page F-18

2.     Please revise to disclose your measure of segment profit or loss
pursuant to ASC 280-
       10-50-22. Also disclose how the chief operating decision maker uses your
reported
       measure of segment profit or loss in assessing segment performance and
deciding how
       to allocate resources pursuant to ASC 280-10-50-29(f). Refer to ASC
280-10-55-
       54(b) and (c) for guidance.

       Please contact Abe Friedman at 202-551-8298 or Theresa Brillant at
202-551-3307 if
you have questions regarding comments on the financial statements and related
matters. Please contact Rebekah Reed at 202-551-5332 or Dietrich King at
202-551-8071
with any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services
cc:   Yu Wang

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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