# CORRESP — SETO HOLDINGS INC (SETO) (CIK 0000794998) > SETO HOLDINGS INC (SETO) (CIK 0000794998) → SEC staff · filed 2025-09-30 · ticker SETO · SIC 3540 ## 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:** 0001683168-25-007335 - **Form:** CORRESP - **Filer:** SETO HOLDINGS INC (SETO) (CIK 0000794998) - **CIK:** 0000794998 - **Ticker:** SETO - **Filed:** 2025-09-30 - **SIC industry:** 3540 - **HQ:** Briarcliff Manor, NY ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/794998/000168316825007335/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=794998&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for SETO HOLDINGS INC (SETO) (CIK 0000794998) - CORRESP — 2025-12-05 — /comment-letter/0001683168-25-008914 - CORRESP — 2025-12-01 — /comment-letter/0001683168-25-008765 - CORRESP — 2025-10-01 — /comment-letter/0001683168-25-007351 - CORRESP — 2025-09-26 — /comment-letter/0001683168-25-007250 - UPLOAD — 2025-09-17 — /comment-letter/0000000000-25-010140 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, SETO HOLDINGS INC (SETO) (CIK 0000794998) (CIK 0000794998), filed 2025-09-30, accession 0001683168-25-007335. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001683168-25-007335. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*