<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Orca Capital AG -->
          <cik>0002052389</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Class A Ordinary Shares, par value US$0.0025 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>09/30/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001916331</issuerCik>
        <issuerName>Neo-Concept International Group Holdings Limited</issuerName>
        <issuerCusips>
          <issuerCusipNumber>G6421C138</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>10/F, Seaview Centre,</com:street1>
          <com:street2>139-141 Hoi Bun Road, Kwun Tong,</com:street2>
          <com:city>Kowloon,</com:city>
          <com:stateOrCountry>K3</com:stateOrCountry>
          <com:zipCode>0000</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Orca Capital AG</reportingPersonName>
      <citizenshipOrOrganization>2M</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>268316.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>268316.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>268316.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>9.9</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
      <comments>All ownership percentages set forth in this Schedule 13G are calculated based upon an aggregate of 2,691,952 Class A ordinary shares outstanding immediately after giving effect to the completion of the Issuer's registered offering as provided in the Issuer's Prospectus Supplement filed pursuant to Rule 424(b)(5) with the Securities and Exchange Commission on October 1, 2026, and excludes 1,731,684 Class A ordinary shares issuable upon the exercise of pre-funded warrants, subject to the 9.99% Blocker (defined below).

Pursuant to the terms of the pre-funded warrants, the Reporting Person cannot exercise any of the pre-funded warrants to the extent the Reporting Person would beneficially own, after any such exercise, more than 9.99% of the Issuer's outstanding Class A ordinary shares (the "9.99% Blocker").</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Neo-Concept International Group Holdings Limited</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>10/F, Seaview Centre, 139-141 Hoi Bun Road, Kwun Tong, Kowloon, Hong Kong</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Orca Capital AG</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Sperlring 2 85276 Hettenshausen Deutschland</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Germany</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>268,316</amountBeneficiallyOwned>
        <classPercent>9.9 %</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>268,316</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>268,316</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Orca Capital AG</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Thomas Konig</signature>
        <title>Thomas Konig/Director</title>
        <date>10/07/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
