# EDGAR Filing Document

**Accession Number:** 0000794998
**File Stem:** 0001683168-25-008765
**Filing Date:** 2025-12
**Character Count:** 3887
**Document Hash:** 1d070378ef84d39d0ba02017093fd962
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-25-008765.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001683168-25-008765

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251201

**FILER**: 

**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:** CORRESP

**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

**NEWLAN LAW FIRM, PLLC**

**2201 Long Prairie Road, Suite 107-762**

**Flower Mound, Texas 75022**

December 1, 2025

Mariam Mansaray

Office of Technology

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **SETO Holdings, Inc.** |
|  | **Offering Statement on Form 1-A** |
|  | **Filed September 10, 2025** |
|  | **<u>File No. 024-12665</u>** |

---

Dear Ms. Mansaray:

With respect to the accompanying Pre-Qualification Amendment No. 2 to the Offering Statement on Form 1-A of SETO Holdings, Inc. (the "Company"), please be advised that Pre-Qualification Amendment No. 2 includes the following items that were included in Pre-Qualification Amendment No. 1:

• The involvement of the named placement agent broker-dealer in the original filing has been cancelled.
Accordingly, the disclosure has been updated to reflect this change. Further, Exhibit 1.1 includes an amendment to the Placement Agent
and Advisory Services Agreement that specifically excludes the Company's obligation to compensate the broker-dealer with respect
to any Regulation A offering, including this offering.

• Three selling shareholders that own a total of 1,000,000 shares of common stock have been added to the
offering.

• The disclosure under Dilution, Use of Proceeds, Plan of Distribution, Selling Shareholders and Security
Ownership of Certain Beneficial Owners and Management reflects the changes indicated above.

In addition, Pre-Qualification Amendment No. 2 includes the following additions, which occurred during the recent Federal government shutdown:

• The Company acquired CapCity Beverage, LLC, the relevant agreement being filed as Exhibit 7.2 (see also
Exhibits 2.5 and 3.5). The financial statements of CapCity, LLC are included following the Pro Forma Financial Statement presentation.

• The Company's Designation of Series C Preferred Stock is filed as Exhibit 2.5.

• The Company's October 23, 2025, Securities Purchase Agreement and accompanying $25,000 principal
amount Convertible Promissory Note are filed as Exhibits 6.4 and 3.4, respectively.

• The disclosure describes the establishment of an Advisory Board, the backgrounds of its initial members
and their financial arrangements. The agreements between the Company and the three advisory board members are filed as Exhibits 6.5, 6.6
and 6.7, respectively.

_________________________________

We believe that this filing is now in order for qualification.

Please feel free to contact the undersigned at (940) 367-6154, should you have any questions regarding this letter or the Amendment.

Thank you for your attention in this matter.

Sincerely,

NEWLAN LAW FIRM, PLLC

By: *<u>/s/ Eric Newlan</u>*

Eric Newlan

Managing Member

cc: SETO Holdings, Inc.