# EDGAR Filing Document

**Accession Number:** 0002071489
**File Stem:** 0000000000-25-007349
**Filing Date:** 2025-7
**Character Count:** 7080
**Document Hash:** 384e544d99f4061027bcfbe05a120e41
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007349.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0000000000-25-007349

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250711

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Yellowstone Group Ltd.
- **CENTRAL INDEX KEY:** 0002071489
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 993878528
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288068

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 48 JANICE STREET, SEVEN HILLS
- **CITY:** SYDNEY
- **NON US STATE TERRITORY:** NEW SOUTH WALES
- **PROVINCE COUNTRY:** C3
- **ZIP:** NSW 2147
- **BUSINESS PHONE:** 61 450315883

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 48 JANICE STREET, SEVEN HILLS
- **CITY:** SYDNEY
- **NON US STATE TERRITORY:** NEW SOUTH WALES
- **PROVINCE COUNTRY:** C3
- **ZIP:** NSW 2147
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-015195

## Text-Extract

```

                                                            July 11, 2025

Jianing Yang
Chief Executive Officer, President, Secretary, Treasurer and Director
Yellowstone Group Ltd.
48 Janice Street, Seven Hills
Sydney, NSW 2147, Australia

        Re: Yellowstone Group Ltd.
            Registration Statement on Form S-1
            Filed June 16, 2025
            File No. 333-288068
Dear Jianing Yang:

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

        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.

Registration Statement on Form S-1 filed June 16, 2025
Cover Page

1.     We note your disclosure that, "[w]hile Ms. Yang continues to control
100% of the
       voting power in our Company, Ms. Yang will have effective control over
the
       Company," and "[i]f all 8,000,000 shares are sold, Ms. Yang will hold
71.43% of the
       stock." Please revise to clarify that Ms. Yang will continue to have
effective control
       over you if all 8,000,000 shares are sold, if true, and that through Ms.
Yang's majority
       ownership, Ms. Yang will have the ability to control the outcome of
matters submitted
       to stockholders for approval, including the election of directors,
amendments to your
       organizational documents and any merger, consolidation, or major
corporate
       transaction, as you suggest on page 6. In your risk factor on page 6,
revise your
       disclosure to state that Ms. Yang will control all such matters as
opposed to
       "substantially influence," if true.
 July 11, 2025
Page 2
Prospectus Summary, page 1

2.     Please revise to prominently disclose for investors that you have
conducted minimal
       operations and generated minimal revenue, that there is substantial
doubt about your
       ability to continue as a going concern, and that you incurred a net loss
from inception
       through March 31, 2025.
Business & Revenue Model, page 17

3.     You disclose that you offer specialized financial consulting services
under annual
       service agreements. Disclose whether you have entered into an annual
service
       agreement with either of the two companies for which you have provided
services to
       date.
4.     You disclose that you prepare detailed financial statements and reports
crafted to meet
       requirements of the U.S. Securities and Exchange Commission and that the
annual
       reports you deliver are fully compliant with SEC regulations. Please
clarify whether
       Yellowstone Group Ltd is providing audited financial statements and an
audit report
       as a part of such services. If so, please disclose how Yellowstone Group
Ltd meets the
       qualifications to issue an audit report for issuers filing a
registration statement with
       the SEC, including PCAOB registration.
Statements of Cash Flows, page F-7

5.     We note your disclosure on page 29 that your sole director, Ms. Jianing
Yang,
       advanced $5,455 to the Company, which is unsecured and non-interest
bearing with
       repayable on demand. Please tell us of your consideration for
classifying the amount
       due to related parties as cash flows from financing activity pursuant to
ASC 230-10-
       45-14b and 15b.
General

6.     Please provide a table showing your capitalization and indebtedness as
of the latest
       balance sheet date of your filing showing your capitalization on an
actual basis and, if
       applicable, as adjusted to reflect the sale of new securities being
issued and the
       intended application of the net proceeds therefrom.
7.     It appears that you may be a shell company as defined in Rule 405 under
the
       Securities Act of 1933. We note that you have nominal operations, assets
consisting
       solely of cash and cash equivalents, no expenditures in furtherance of
your business
       plan, and minimal revenues to date. Provide us with a detailed legal
analysis
       explaining why you are not a shell company or otherwise disclose on the
cover page
       and in the description of business section that you are a shell company
and add a risk
       factor that highlights the consequences of your shell company status.
Discuss the
       prohibition on the use of Form S-8 by shell companies, enhanced
reporting
       requirements imposed on shell companies and the limitations on the
ability of your
       security holders to resell their securities in reliance on Rule 144.
 July 11, 2025
Page 3

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Patrick Kuhn at 202-551-3308 or Lyn Shenk at 202-551-3380
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Brian Fetterolf at 202-551-6613 or Erin Jaskot at 202-551-3442 with any
other
questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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