SecProbe.io

CORRESP
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filename1.htm

AIGO
HOLDING LIMITED

September
25, 2025

Via
EDGAR

Division
of Corporate Finance

Office of Trade & Services

Securities
and Exchange Commission

100
F Street, NE

Washington,
D.C. 20549

Attention:
Mr. Abe Friedman, Ms. Theresa Brillant, Ms. Rebekah Reed, and Mr. Dietrich King

 Re: Aigo
                                            Holding Limited (CIK No. 0002025255)

    Registration
                                            Statement on Form F-1 (File No. 333-289766)

    Request
                                            for Acceleration of Effectiveness

Dear
Ladies and Gentlemen:

Pursuant
to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, Aigo Holding Limited (the
“Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “Registration
Statement”) be accelerated to, and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on September 30,
2025, or as soon as thereafter practicable.

If
there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the
Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461.
Such request may be made by an executive officer of the Company or by any attorney from the Company’s counsel, Han Kun Law Office
LLP.

The
Company understands that the underwriters have joined in this request in a separate letter filed with the Securities and Exchange Commission
today.

[Signature
page follows]

    Very truly yours,

    Aigo Holding Limited

    By:
    /s/ Fufei Lin

    Name:
    Fufei Lin

    Title:
    Chief Executive Officer