GIBO HOLDINGS Ltd

On March 12, 2025, the Securities and Exchange Commission (the “SEC”) declared effective the Registration Statement on Form F-4 (Commission File No. 333-285183) of GIBO HOLDINGS LIMITED, a Cayman Islands exempted company limited by shares (the “Company”) as registrant and Global IBO Group Ltd., a Cayman Islands exempted company limited by shares as co-registrant.

Rule 15d-2 under the Securities Exchange Act of 1934, as amended (“Rule 15d-2”), provides generally that if a company’s registration statement under the Securities Act of 1933, as amended, does not contain certified financial statements for the company’s last full fiscal year preceding the year in which the registration statement becomes effective, then the company must, within the later of 90 days after the effective date of the registration statement or four months following the end of the registrant’s latest full fiscal year, file a special financial report furnishing certified financial statements for the last full fiscal year, meeting the requirements of the form appropriate for annual reports of that company. Rule 15d-2 further provides that the special financial report is to be filed under cover of the facing sheet of the form appropriate for annual reports of the company.

As required by Rule 15d-2, GIBO HOLDINGS LIMITED is hereby filing with the SEC the audited consolidated financial statements of the Company as of December 31, 2024 and 2023 and for the years then ended, which is incorporated by inference to pages F-23 to F-39 in the shell company report on Form 20-F (File No. 001-42601) filed with the SEC on May 14, 2025, under cover of the facing page of an annual report on Form 20-F.

i