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SEC Company Response from SIBO HOLDING Ltd (SIBO) (CIK 0002043392) — Sep 26, 2025

SIBO HOLDING Ltd (SIBO) (CIK 0002043392)
Date: Sept. 26, 2025 · CIK: 0002043392 · Accession: 0001213900-25-092079

AI Filing Summary & Sentiment

File numbers found in text: 333-289242

Date
September 26, 2025
Author
Sibo Holding Limited
Form
CORRESP
Company
SIBO HOLDING Ltd (SIBO) (CIK 0002043392)

Letter

September 26, 2025

VIA EDGAR

To: Ms. Jee Yeon Ann

Mr. Michael Volley

Ms. Aisha Adegbuyi

Ms. Tonya Aldave

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re: Sibo Holding Limited

Registration Statement on Form F-1, as amended

File No.: 333-289242

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sibo Holding Limited (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern Time on September 30, 2025, or as soon thereafter as practicable.

Please contact Kevin (Qixiang) Sun of Bevilacqua PLLC, counsel to the Company, at (202) 869-0888, ext. 101, to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter. The Company understands that the underwriter of the offering has joined in this request in a separate letter filed with the Securities and Exchange Commission today.

Very truly yours,
Sibo Holding Limited

Show Raw Text
CORRESP
1
filename1.htm

September 26, 2025

VIA EDGAR

    To:
    Ms. Jee Yeon Ann

    Mr. Michael Volley

    Ms. Aisha Adegbuyi

    Ms. Tonya Aldave

    United States Securities and Exchange Commission

    Division of Corporation Finance

    100 F Street, NE

    Washington, D.C. 20549

    Re:
    Sibo Holding Limited

    Registration Statement on Form F-1, as amended

    File No.: 333-289242

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Sibo Holding Limited (the “Company”) hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:30 p.m. Eastern Time on September 30, 2025, or as soon thereafter as practicable.

Please contact Kevin (Qixiang) Sun of Bevilacqua
PLLC, counsel to the Company, at (202) 869-0888, ext. 101, to provide notice of effectiveness, or if you have any questions or concerns
regarding the foregoing. We appreciate your assistance in this matter. The Company understands that the underwriter of the offering has
joined in this request in a separate letter filed with the Securities and Exchange Commission today.

    Very truly yours,

    Sibo Holding Limited

    /s/ Ju Liu

    By:
    Ju Liu

    Title:
    Chairman of Board of Director