SEC Comment Letter for SIBO HOLDING Ltd (SIBO) (CIK 0002043392) — Aug 12, 2025
SIBO HOLDING Ltd (SIBO) (CIK 0002043392)
Date: Aug. 12, 2025 · CIK: 0002043392 · Accession: 0000000000-25-008457
AI Filing Summary & Sentiment
File numbers found in text: 333-289242
Letter
August 12, 2025 Ju Liu Chairman of the Board Sibo Holding Limited Suite 3210, 32/F, Champion Tower 3 Garden Road, Central Hong Kong Re:Sibo Holding Limited Registration Statement on Form F-1 Filed August 5, 2025 File No. 333-289242 Dear Ju Liu: We have reviewed your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Registration Statement on Form F-1 General 1.We note your intention to list on the NASDAQ Capital Market. Please provide us with your analysis as to how you will meet the initial listing standards, including any changes that you will make prior to the initial public offering in order to meet those listing standards. Revise your registration statement as appropriate so investors can understand the changes you must make in order to move forward with the planned offering. 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.
August 12, 2025 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Jee Yeon Ahn at 202-551-3673 or Michael Volley at 202-551-3437 if you have questions regarding comments on the financial statements and related matters. Please contact Aisha Adegbuyi at 202-551-8754 or Tonya Aldave at 202-551-3601 with any other questions. Sincerely, Division of Corporation Finance Office of Finance cc:Kevin (Qixiang) Sun, Esq.
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August 12, 2025
Ju Liu
Chairman of the Board
Sibo Holding Limited
Suite 3210, 32/F, Champion Tower
3 Garden Road, Central
Hong Kong
Re:Sibo Holding Limited
Registration Statement on Form F-1
Filed August 5, 2025
File No. 333-289242
Dear Ju Liu:
We have reviewed your registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Registration Statement on Form F-1
General
1.We note your intention to list on the NASDAQ Capital Market. Please provide
us with your analysis as to how you will meet the initial listing standards, including
any changes that you will make prior to the initial public offering in order to meet
those listing standards. Revise your registration statement as appropriate so
investors can understand the changes you must make in order to move forward with
the planned offering.
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.
August 12, 2025
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Jee Yeon Ahn at 202-551-3673 or Michael Volley at 202-551-3437 if
you have questions regarding comments on the financial statements and related
matters. Please contact Aisha Adegbuyi at 202-551-8754 or Tonya Aldave at 202-551-3601
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Kevin (Qixiang) Sun, Esq.