# EDGAR Filing Document

**Accession Number:** 0002049184
**File Stem:** 0001641172-25-024939
**Filing Date:** 2025-8
**Character Count:** 3806
**Document Hash:** e4e598762d347cfddcc2c66c23df17bd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-024939.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0001641172-25-024939

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250820

**FILER**: 

**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:** CORRESP

**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

![](formcorresp_001.jpg)

August 20, 2025

**Via EDGAR**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attn: Ms. Aliya Ishmukhamedova / Mr. Mitchell Austin

Re: BAO Holding Limited <br> Amendment No. 3 to Draft Registration Statement on Form F-1 <br> CIK No. 0002049184

Dear Ms. Ishmukhamedova and Mr. Austin:

On behalf of BAO Holding Limited (the "**Company**"), we have set forth below responses to the comments of the staff (the "**Staff**") of the Securities and Exchange Commission (the "**SEC**") contained in its letter of July 28, 2025 with respect to the Company's Draft Registration Statement on Form F-1 (the "**Form F-1**") as noted above.

For your convenience, the text of the Staff's comments is set forth below in bold, followed in each case by the Company's responses. Please note that all references to page numbers in the responses are references to the page numbers in Form F-1 (the "**F-1**") submitted concurrently with the submission of this letter in response to the Staff's comments.

**<u>Amendment No. 3 to Draft Registration Statement on Form F-1</u>**

**<u>Capitalization, page 43</u>**

**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.**

Response: In response to the Staff's comment, we have revised the disclosure accordingly.

**<u>Consolidated Financial Statements</u>**

**<u>Note 17 - Subsequent events, page F-22</u>**

**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.**

Response: In response to the Staff's comment, we have revised the disclosure accordingly.

1185 AVENUE OF THE AMERICAS \| 31ST FLOOR \| NEW YORK, NY \| 10036

T (212) 930-9700 \| F (212) 930-9725 \| WWW.SRFC.LAW

**<u>Exhibit Index, page II-4</u>**

**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.**

Response: In response to the Staff's comment, we have refiled exhibits 10.18-10.21 in a text-searchable format with the F-1.

We trust that the above is responsive to your comments.

Should you have any questions relating to the foregoing or wish to discuss any aspect of the Company's filing, please contact me at 646-838-1310.

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|:---|
| Sincerely, |
| */s/ Darrin M. Ocasio, Esq.* |
| Darrin M. Ocasio, Esq. |
| Sichenzia Ross Ference Carmel LLP |

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