SEC Company Response from SETO HOLDINGS (SETO) — Sep 26, 2025
SETO HOLDINGS INC
Date: Sept. 26, 2025 · CIK: 0000794998 · Accession: 0001683168-25-007250
AI Filing Summary & Sentiment
File numbers found in text: 024-12665
Letter
VIA EDGAR Office of Technology Division of Corporation Finance Securities and Exchange Commission Re: SETO Holdings, Inc. Offering Statement on Form 1-A Filed September 10, 2025 File No. 024-12665
Dear Ms. Mansaray:
On behalf of the Company, I respectfully request that the qualification date of the Offering Statement be accelerated and that the Offering Statement be declared qualified Tuesday, September 30, 2025, at 2:00 p.m. EDT, or as soon thereafter as is reasonably practicable.
In making this request, the Company represents that the Offering Statement will be approved in the State of Colorado, upon qualification by the Securities and Exchange Commission (the “Commission”), and acknowledges the following:
· should the Commission or the Staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure in the filing; and
· the Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Very truly yours,
/s/ Janon Costley
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SETO HOLDINGS, INC.
6231 Columbia Park Road
Hyattsville, Maryland 20785
September 26, 2025
VIA EDGAR
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
File No. 024-12665
Dear Ms. Mansaray:
On behalf of the Company, I respectfully request
that the qualification date of the Offering Statement be accelerated and that the Offering Statement be declared qualified Tuesday, September
30, 2025, at 2:00 p.m. EDT, or as soon thereafter as is reasonably practicable.
In making this request, the Company represents
that the Offering Statement will be approved in the State of Colorado, upon qualification by the Securities and Exchange Commission (the
“Commission”), and acknowledges the following:
·
should the
Commission or the Staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from
taking any action with respect to the filing;
·
the action
of the Commission or the staff, acting pursuant to delegated authority, to declare the filing qualified does not relieve the Company from
its full responsibility for the adequacy and accuracy of disclosure in the filing; and
·
the Company
may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the
federal securities law of the United States.
Very truly yours,
/s/ Janon Costley
Janon Costley
Chief Executive Officer
SETO Holdings, Inc.