# EDGAR Filing Document

**Accession Number:** 0000794998
**File Stem:** 0000000000-25-010140
**Filing Date:** 2025-9
**Character Count:** 2736
**Document Hash:** cba07fb67be0e49d64926ac7a5ec90cb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010140.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0000000000-25-010140

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250917

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SETO HOLDINGS INC
- **CENTRAL INDEX KEY:** 0000794998
- **STANDARD INDUSTRIAL CLASSIFICATION:** METALWORKING MACHINERY & EQUIPMENT [3540]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 770082545
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0131

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 024-12665

**BUSINESS ADDRESS:**
- **STREET 1:** 554 NORTH STATE ROAD
- **CITY:** BRIARCLIFF MANOR
- **STATE:** NY
- **ZIP:** 10510
- **BUSINESS PHONE:** 9142731400

**MAIL ADDRESS:**
- **STREET 1:** 554 NORTH STATE ROAD
- **CITY:** BRIARCLIFF MANOR
- **STATE:** NY
- **ZIP:** 10510

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SEMICON TOOLS INC /NV/
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EPIC RESOURCES INC/NV
- **DATE OF NAME CHANGE:** 19870816
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001683168-25-006835

## Text-Extract

```

                                                            September 17, 2025

Janon Costley
Chief Executive Officer
SETO Holdings, Inc.
6231 Columbia Park Road
Hyattsville, MD 20785

       Re: SETO Holdings, Inc.
           Offering Statement on Form 1-A
           Filed September 10, 2025
           File No. 024-12665
Dear Janon Costley:

       This is to advise you that we do not intend to review your offering
statement.

         We will consider qualifying your offering statement at your request.
In connection
with your request, please confirm in writing that at least one state has
advised you that it is
prepared to qualify or register your offering. If a participant in your
offering is required to
clear its compensation arrangements with FINRA, please have FINRA advise us
that it has no
objections to the compensation arrangements prior to qualification.

        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.

       Please contact Mariam Mansaray at 202-551-6356 or Jan Woo at
202-551-3453 with
any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:   Eric Newlan

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._