# EDGAR Filing Document

**Accession Number:** 0002038378
**File Stem:** 0000000000-25-007911
**Filing Date:** 2025-7
**Character Count:** 4607
**Document Hash:** a99ace1369aa2793f34a3340a0bd4010
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007911.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0000000000-25-007911

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250728

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Acco Group Holdings Ltd
- **CENTRAL INDEX KEY:** 0002038378
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07592

**BUSINESS ADDRESS:**
- **STREET 1:** 7/F FU FAI COMMERCIAL CENTER
- **STREET 2:** 27 HILLER STREET SHEUNG WAN
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 000000
- **BUSINESS PHONE:** 852 3521 2888

**MAIL ADDRESS:**
- **STREET 1:** 7/F FU FAI COMMERCIAL CENTER
- **STREET 2:** 27 HILLER STREET SHEUNG WAN
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 000000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-24-105886

## Text-Extract

```

                                                                July 28, 2025

Cheung Po Lui
Chief Executive Officer
Acco Group Holdings Limited
Unit 2406, 24/F
Low Block, Grand Millennium Plaza
181 Queen   s Road Central, Hong Kong

       Re: Acco Group Holdings Limited
           Registration Statement on Form F-1
           Filed July 18, 2025
           File No. 333-288756
Dear Cheung Po Lui:

     We have reviewed your amended 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 F-1 Filed July 18, 2025
Capitalization, page 61

1.     It appears the indebtedness in the table is solely the sum of current
and noncurrent
       operating lease liabilities. If true, please revise the line description
to so state. If your
       intention is to include in this line all operating liabilities, such as
accounts payable,
       accrued liabilities and other payables, etc., reported in the balance
sheet, revise
       accordingly.
2.     In the ordinary share line item, please show the number of shares
expected to be
       outstanding pro forma and pro forma with full exercise of over allotment
shares.
3.     Please explain to us and disclose what the "*" at the end of the
ordinary share line
       represents.
 July 28, 2025
Page 2

4.     Please explain to us what the net proceeds of US$5,422,957 in note (1)
to the table
       represents. We note net proceeds on a pro forma basis reflected in the
table appear to
       be US$5,172,957.
5.     In note (1) to the table you mention additional paid in capital, but
there is no such line
       in the table. Please revise as appropriate.
6.     It appears from this table total offering expenses including
underwriting discounts is
       $1,827,043. Please reconcile this amount to the $1,017,043 of total
expenses shown
       on page 132 and $1,337,043 expected total expenses after proceeds in the
narrative
       following the offering price table in the forefront of the filing.
Ensure all expected
       expenses are reflected and described.
Management
Compensation of Directors and Executive Officers, page 101

7.     Please update to reflect the information for the fiscal year ended June
30, 2025. Refer
       to Item 6.B of Form 20-F.
Related Party Transactions, page 103

8.     Please update to reflect the information for the period since the
beginning of your
       preceding three financial years up to the date of the document. Refer to
Item 7. B of
       Form 20-F.
       Please contact Doug Jones at 202-551-3309 or Lyn Shenk at 202-551-3380
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jenny O'Shanick at 202-551-8005 or Evan Ewing at 202-551-5920 with any
other
questions.

                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services
cc:   Yarona L. Yieh

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._