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SEC Comment Letter for SETO HOLDINGS (SETO) — Sep 17, 2025

SETO HOLDINGS INC
Date: Sept. 17, 2025 · CIK: 0000794998 · Accession: 0000000000-25-010140

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 024-12665

Date
September 17, 2025
Author
Office of Technology
Form
UPLOAD
Company
SETO HOLDINGS INC

Letter

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

Show Raw Text
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