# CORRESP — BAO Holding Ltd.  (BAO)  (CIK 0002049184)

> <strong>BAO Holding Ltd.  (BAO)  (CIK 0002049184) → SEC staff</strong> · filed 2025-09-23 · ticker BAO · SIC 7370

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001493152-25-014601
- **Form:** CORRESP
- **Filer:** BAO Holding Ltd.  (BAO)  (CIK 0002049184)
- **CIK:** 0002049184
- **Ticker:** BAO
- **Filed:** 2025-09-23
- **SIC industry:** 7370
- **HQ:** Tsing Yi, New Territories

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/2049184/000149315225014601/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=2049184&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for BAO Holding Ltd.  (BAO)  (CIK 0002049184)

- CORRESP — 2025-09-30 — /comment-letter/0001493152-25-016322
- UPLOAD — 2025-09-29 — /comment-letter/0000000000-25-010565
- UPLOAD — 2025-09-09 — /comment-letter/0000000000-25-009730

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, BAO Holding Ltd.  (BAO)  (CIK 0002049184) (CIK 0002049184), filed 2025-09-23, accession 0001493152-25-014601. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001493152-25-014601.

---

*[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*