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: 0001213900-25-092082

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AI Filing Summary & Sentiment

File numbers found in text: 333-289242

Date

September 30, 2025

Author

Not clearly detected

Form

CORRESP

Company

SIBO HOLDING Ltd (SIBO) (CIK 0002043392)

Letter

September 26, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Jee Yeon Ann, Mr. Michael Volley,

Ms. Aisha Adegbuyi and Ms. Tonya Aldave

Re: Sibo Holding Limited

Registration Statement on Form F-1, as amended

File No. 333-289242

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), R.F. Lafferty & Co., Inc., hereby join Sibo Holding Limited (the “Company”) in requesting that the U.S. Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form F-1, as amended (File No. 333-289242) (the “Registration Statement”), to become effective on September 30, 2025, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.

The undersigned advises that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Very truly yours,
R.F. Lafferty & Co., Inc.

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CORRESP
1
filename1.htm

September
26, 2025

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division of Corporation Finance

100
F Street, N.E.

Washington, D.C. 20549

Attention:
Ms. Jee Yeon Ann, Mr. Michael Volley,

Ms. Aisha Adegbuyi and Ms. Tonya Aldave

    Re:
    Sibo
    Holding Limited

    Registration Statement
    on Form F-1, as amended

    File No. 333-289242

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), R.F. Lafferty & Co., Inc., hereby
join Sibo Holding Limited (the “Company”) in requesting that the U.S. Securities and Exchange Commission take appropriate
action to cause the Registration Statement on Form F-1, as amended (File No. 333-289242) (the “Registration Statement”),
to become effective on September 30, 2025, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.

The
undersigned advises that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended.

    Very truly yours,

    R.F. Lafferty & Co., Inc.

    /s/ Rob Hackel

    Name:
    Rob Hackel

    Title:
    Chief Operating Officer

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