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SEC Company Response from Skyline Builders Group Holding (KAZR) — Dec 8, 2025

Skyline Builders Group Holding Ltd
Date: Dec. 8, 2025 · CIK: 0002031009 · Accession: 0001213900-25-118926

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File numbers found in text: 333-291550

Date
December 08, 2025
Author
Skyline Builders Group Holding Limited
Form
CORRESP
Company
Skyline Builders Group Holding Ltd

Letter

VIA EDGAR & TELECOPY Division of Corporation Finance Washington, D.C. 20549 RE: Skyline Builders Group Holding Limited (the "Company") Registration Statement on Form F-1 (File No. 333-291550) (the "Registration Statement")

Dear Ms. Gorman:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. on December 09, 2025, or as soon thereafter as practicable.

The Company hereby acknowledges that:

● Should the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

● The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

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 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Loeb & Loeb LLP.

[Signature page follows]

Very truly yours,
Skyline Builders Group Holding Limited

Show Raw Text
CORRESP
 1
 filename1.htm

 Skyline Builders Group Holding Limited

 Office A, 15/F, Tower A, Capital Tower,

 No. 38 Wai Yip Street, Kowloon Bay, Hong Kong

 December 08, 2025

 VIA EDGAR & TELECOPY

 Attn: Stacie Gorman

 Division of Corporation Finance

 U.S. Securities & Exchange Commission

 100 F Street, NE

 Washington, D.C. 20549

 RE:
 Skyline Builders Group Holding Limited (the "Company")

 Registration Statement on Form F-1

 (File No. 333-291550) (the "Registration Statement")

 Dear Ms. Gorman:

 The Company hereby requests, pursuant to Rule
461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such
Registration Statement will become effective as of 5:00 p.m. on December 09, 2025, or as soon thereafter as practicable.

 The Company hereby acknowledges that:

 ●
 Should the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 ●
 The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 ●
 The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 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 of Regulation C. Such
request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Loeb & Loeb LLP.

 [Signature page follows]

 Very truly yours,

 Skyline Builders Group Holding Limited

 By:
 /s/ Ngo Chiu Lam

 Name:
 Ngo Chiu, LAM

 Title:
 Chairman of the Board,
Chief Executive Officer and Director