# EDGAR Filing Document

**Accession Number:** 0002025255
**File Stem:** 0000000000-25-009423
**Filing Date:** 2025-9
**Character Count:** 4190
**Document Hash:** b20cd2c4c462a35204879ffeacffb603
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009423.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0000000000-25-009423

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250902

**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

```

                                                             September 2, 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
           Registration Statement on Form F-1
           Filed August 21, 2025
           File No. 333-289766
Dear Fufei Lin:

       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 F-1 filed August 21, 2025
Related Party Transactions, page 123

1.     Please generally update your related party transactions disclosure as
required by Item
       7. B of Form 20-F. In this regard, we note that transactions and balances
due to and
       from related parties are disclosed only up to and as of December 31,
2024, whereas
       Item 7. B requires disclosure of transactions "up to the date of the
document." In
       revising, please ensure that any outstanding related party balances,
such as the amount
       due to Fufei Lin related to "loan made...with no interest," are
disclosed as of the latest
       practicable date.
 September 2, 2025
Page 2
Taxation, page 136

2.     We note that the opinions of Cayman Islands and PRC counsel filed as
Exhibits 5.1
       and 99.2, respectively, contain short-form tax opinions. Please revise
to state clearly
       in the Cayman Islands and PRC tax disclosure in the prospectus that such
disclosure is
       the opinion of named counsel. Refer to Section III.B.2 of Staff Legal
Bulletin No. 19.

        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 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`

_No text found in this document._