# EDGAR Filing Document

**Accession Number:** 0002049184
**File Stem:** 0000000000-25-007922
**Filing Date:** 2025-7
**Character Count:** 3756
**Document Hash:** 57c099a895438442a354cf478c2362a2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007922.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0000000000-25-007922

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250728

**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

```

                                                            July 28, 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. 3 to Draft Registration Statement on Form F-1
           Submitted July 17, 2025
           CIK No. 0002049184
Dear Chan Chun Ying:

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

       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. 3 to Draft Registration Statement on Form F-1
Capitalization, page 43

1.     We note that a cash dividend was declared and paid subsequent to March
31, 2025.
       Please revise to include a column that reflects these transactions,
labeled    Pro Forma   ,
       and presented before the As Adjusted column. Such changes should also be
reflected
       in the dilution section.
 July 28, 2025
Page 2
Consolidated Financial Statements
Note 17 - Subsequent events, page F-22

2.     Please revise to specify the date on which the financial statements were
issued. In this
       regard, we note that the date is currently blank.
Exhibit Index, page II-4

3.     We note that your exhibits 10.18-10.21 have not been filed in a
text-searchable
       format. Please refile these exhibits in a text-searchable format.

       Please contact 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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