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      <liveTestFlag>LIVE</liveTestFlag>
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          <cik>0001114859</cik>
          <ccc>XXXXXXXX</ccc>
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    <employeesInfo>
      <issuerName>Glow Holdings, Inc.</issuerName>
      <jurisdictionOrganization>NV</jurisdictionOrganization>
      <yearIncorporation>1997</yearIncorporation>
      <cik>0001114859</cik>
      <sicCode>7372</sicCode>
      <irsNum>86-0889110</irsNum>
      <fullTimeEmployees>0</fullTimeEmployees>
      <partTimeEmployees>0</partTimeEmployees>
    </employeesInfo>
    <issuerInfo>
      <street1>732 S 6TH STREET</street1>
      <street2>SUITE R</street2>
      <city>LAS VEGAS</city>
      <stateOrCountry>NV</stateOrCountry>
      <zipCode>89101</zipCode>
      <phoneNumber>432-200-4958</phoneNumber>
      <connectionName>Clifford J. Hunt, Esq.</connectionName>
      <industryGroup>Other</industryGroup>
      <cashEquivalents>0.00</cashEquivalents>
      <investmentSecurities>0.00</investmentSecurities>
      <accountsReceivable>0.00</accountsReceivable>
      <propertyPlantEquipment>0.00</propertyPlantEquipment>
      <totalAssets>7500000.00</totalAssets>
      <accountsPayable>178.00</accountsPayable>
      <longTermDebt>0.00</longTermDebt>
      <totalLiabilities>20178.00</totalLiabilities>
      <totalStockholderEquity>7479822.00</totalStockholderEquity>
      <totalLiabilitiesAndEquity>7500000.00</totalLiabilitiesAndEquity>
      <totalRevenues>458318.00</totalRevenues>
      <costAndExpensesApplToRevenues>434163.00</costAndExpensesApplToRevenues>
      <depreciationAndAmortization>0.00</depreciationAndAmortization>
      <netIncome>117905.00</netIncome>
      <earningsPerShareBasic>0.05</earningsPerShareBasic>
      <earningsPerShareDiluted>0.05</earningsPerShareDiluted>
      <nameAuditor>Aloba, Awomolo &amp; Partners</nameAuditor>
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    <commonEquity>
      <commonEquityClassName>Common Stock</commonEquityClassName>
      <outstandingCommonEquity>40123783</outstandingCommonEquity>
      <commonCusipEquity>37988R207</commonCusipEquity>
      <publiclyTradedCommonEquity>OTC Markets / GLOH</publiclyTradedCommonEquity>
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    <preferredEquity>
      <preferredEquityClassName>Series B Preferred Stock</preferredEquityClassName>
      <outstandingPreferredEquity>700000</outstandingPreferredEquity>
      <preferredCusipEquity>00000None</preferredCusipEquity>
      <publiclyTradedPreferredEquity>N/A</publiclyTradedPreferredEquity>
    </preferredEquity>
    <debtSecurities>
      <debtSecuritiesClassName>N/A</debtSecuritiesClassName>
      <outstandingDebtSecurities>0</outstandingDebtSecurities>
      <cusipDebtSecurities>00000None</cusipDebtSecurities>
      <publiclyTradedDebtSecurities>N/A</publiclyTradedDebtSecurities>
    </debtSecurities>
    <issuerEligibility>
      <certifyIfTrue>true</certifyIfTrue>
    </issuerEligibility>
    <applicationRule262>
      <certifyIfNotDisqualified>true</certifyIfNotDisqualified>
    </applicationRule262>
    <summaryInfo>
      <indicateTier1Tier2Offering>Tier2</indicateTier1Tier2Offering>
      <financialStatementAuditStatus>Audited</financialStatementAuditStatus>
      <securitiesOfferedTypes>Equity (common or preferred stock)</securitiesOfferedTypes>
      <offerDelayedContinuousFlag>Y</offerDelayedContinuousFlag>
      <offeringYearFlag>N</offeringYearFlag>
      <offeringAfterQualifFlag>N</offeringAfterQualifFlag>
      <offeringBestEffortsFlag>Y</offeringBestEffortsFlag>
      <solicitationProposedOfferingFlag>N</solicitationProposedOfferingFlag>
      <resaleSecuritiesAffiliatesFlag>N</resaleSecuritiesAffiliatesFlag>
      <securitiesOffered>35000000</securitiesOffered>
      <outstandingSecurities>40123783</outstandingSecurities>
      <pricePerSecurity>0.0100</pricePerSecurity>
      <issuerAggregateOffering>350000.00</issuerAggregateOffering>
      <securityHolderAggegate>0.00</securityHolderAggegate>
      <qualificationOfferingAggregate>0.00</qualificationOfferingAggregate>
      <concurrentOfferingAggregate>0.00</concurrentOfferingAggregate>
      <totalAggregateOffering>350000.00</totalAggregateOffering>
      <auditorServiceProviderName>Aloba, Awomolo &amp; Partners</auditorServiceProviderName>
      <auditorFees>7500.00</auditorFees>
      <legalServiceProviderName>Clifford J. Hunt, Esq.</legalServiceProviderName>
      <legalFees>2500.00</legalFees>
      <blueSkyServiceProviderName>Clifford J. Hunt, Esq.</blueSkyServiceProviderName>
      <blueSkyFees>1000.00</blueSkyFees>
      <estimatedNetAmount>305000.00</estimatedNetAmount>
    </summaryInfo>
    <juridictionSecuritiesOffered>
      <jurisdictionsOfSecOfferedNone>true</jurisdictionsOfSecOfferedNone>
      <issueJuridicationSecuritiesOffering>DE</issueJuridicationSecuritiesOffering>
    </juridictionSecuritiesOffered>
    <securitiesIssued>
      <securitiesIssuerName>Glow Holdings, Inc.</securitiesIssuerName>
      <securitiesIssuerTitle>Common Stock, par value $0.001 per share.</securitiesIssuerTitle>
      <securitiesIssuedTotalAmount>38200000</securitiesIssuedTotalAmount>
      <securitiesPrincipalHolderAmount>0</securitiesPrincipalHolderAmount>
      <securitiesIssuedAggregateAmount>Aggregate consideration was approximately $8,400,000, consisting of: (i) approximately $225,000 of services for the 60,000 shares issued to Bengala Technologies LLC; (ii) satisfaction of a $300,000 promissory note for the 90,000 shares issued to TeleCare Home Health LLC; (iii) $15,000 in cash for the 50,000 shares issued to Killuminati Investments LLC; (iv) technology and intellectual property assets valued by the Company at $7,500,000 for the 2,000,000 shares issued to Ana Teresa Lopez; and (v) equity compensation valued at $360,000, based on $0.01 per share, for the 36,000,000 shares issued to Daniela Carolina Mujica Chacon pursuant to her Executive Employment Agreement.</securitiesIssuedAggregateAmount>
    </securitiesIssued>
    <unregisteredSecuritiesAct>
      <securitiesActExcemption>Section 4(a)(2) of the Securities Act. The securities were issued in private transactions not involving a public offering or general solicitation. The securities issued were restricted securities.</securitiesActExcemption>
    </unregisteredSecuritiesAct>
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