<SEC-DOCUMENT>0001213900-25-094276.txt : 20250930
<SEC-HEADER>0001213900-25-094276.hdr.sgml : 20250930
<ACCEPTANCE-DATETIME>20250930214941
ACCESSION NUMBER:		0001213900-25-094276
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250930
DATE AS OF CHANGE:		20250930

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Epsium Enterprise Ltd
		CENTRAL INDEX KEY:			0001883437
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-BEER, WINE & DISTILLED ALCOHOLIC BEVERAGES [5180]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-42568
		FILM NUMBER:		251362295

	BUSINESS ADDRESS:	
		STREET 1:		DR. CARLOS D'ASSUMPCAO
		STREET 2:		EDF. CHINA CIVIL PLAZA 235-243, 14 ANDAR
		CITY:			MACAU
		STATE:			F4
		ZIP:			999078
		BUSINESS PHONE:		853-28575232

	MAIL ADDRESS:	
		STREET 1:		DR. CARLOS D'ASSUMPCAO
		STREET 2:		EDF. CHINA CIVIL PLAZA 235-243, 14 ANDAR
		CITY:			MACAU
		STATE:			F4
		ZIP:			999078

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tam Son I
		CENTRAL INDEX KEY:			0002069216
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		ALAMEDA DR. CARLOS D'ASSUMPCAO EDF.
		STREET 2:		CHINA CIVIL PLAZA 235-243, 14 ANDAR P
		CITY:			MACAU
		PROVINCE COUNTRY:   	N5
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Tam Son I -->
          <cik>0002069216</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001883437</issuerCik>
      <issuerName>Epsium Enterprise Ltd</issuerName>
      <secFileNumber>001-42568</secFileNumber>
      <issuerAddress>
        <com:street1>Vistra Corporate Services Centre</com:street1>
        <com:street2>Wickhams Cay II</com:street2>
        <com:city>Road Town</com:city>
        <com:stateOrCountry>D8</com:stateOrCountry>
        <com:zipCode>VG1110</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>853-2872-4341</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>SON I TAM</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>CEO and Chairman of the Board</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>ORDINARY A</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Futu Securities International (HONG KONG) Limited</name>
        <address>
          <com:street1>34/F, United Centre, 95 Queensway</com:street1>
          <com:street2>Admiralty</com:street2>
          <com:city>K3</com:city>
          <com:stateOrCountry>K3</com:stateOrCountry>
          <com:zipCode>0000</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>26000</noOfUnitsSold>
      <aggregateMarketValue>457000000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>2644034</noOfUnitsOutstanding>
      <approxSaleDate>10/03/2025</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>ORDINARY A</securitiesClassTitle>
      <acquiredDate>09/30/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Conversion of Class B Ordinary Shares into Class A Ordinary Shares on a one-for-one basis</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Epsium Enterprise Limited</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>26000</amountOfSecuritiesAcquired>
      <paymentDate>09/30/2025</paymentDate>
      <natureOfPayment>N/A (no additional consideration paid upon conversion)</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>ORDINARY B</securitiesClassTitle>
      <acquiredDate>08/22/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Issued in exchange for ordinary shares of the Company in corporate reclassification (re-designation)</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Epsium Enterprise Limited</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>10800000</amountOfSecuritiesAcquired>
      <paymentDate>08/22/2025</paymentDate>
      <natureOfPayment>N/A (no additional consideration paid)</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>ORDINARY</securitiesClassTitle>
      <acquiredDate>02/08/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Following the Company's post-listing restructuring in which all shareholders surrendered 80% of their shares for cancellation at no consideration</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Epsium Enterprise Limited</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>10800000</amountOfSecuritiesAcquired>
      <paymentDate>02/08/2024</paymentDate>
      <natureOfPayment>N/A (no additional consideration paid)</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>ORDINARY</securitiesClassTitle>
      <acquiredDate>08/26/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Issued additional ordinary shares at par value for each share</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Epsium Enterprise Limited</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>4000000</amountOfSecuritiesAcquired>
      <paymentDate>12/10/2021</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>ORDINARY</securitiesClassTitle>
      <acquiredDate>08/26/2021</acquiredDate>
      <natureOfAcquisitionTransaction>The previously issued 1,000 shares were cancelled and re-issued ordinary shares at par value 0.00002</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Epsium Enterprise Limited</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>50000000</amountOfSecuritiesAcquired>
      <paymentDate>08/26/2021</paymentDate>
      <natureOfPayment>N/A (no additional consideration paid)</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>ORDINARY</securitiesClassTitle>
      <acquiredDate>04/08/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Transferred at</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Ruo Hong Chen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>510</amountOfSecuritiesAcquired>
      <paymentDate>07/19/2021</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>ORDINARY</securitiesClassTitle>
      <acquiredDate>03/24/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Allotment directly from the Company</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Epsium Enterprise Limited</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>490</amountOfSecuritiesAcquired>
      <paymentDate>07/19/2021</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>On August 26, 2021, Son I Tam surrendered 1,000 ordinary shares at US$1.00 par value and received 50,000,000 ordinary shares at US$0.00002 par value, with no cash consideration. On February 8, 2024, after a post-listing restructuring in which all shareholders surrendered 80% of their shares for cancellation without consideration, his holdings were reduced to 10,800,000 shares. On August 22, 2025, pursuant to shareholder resolutions, the Company re-designated its capital into Class A and Class B Ordinary Shares, and Mr. Tam exchanged 10,800,000 Class A Ordinary Shares for the same number of Class B Ordinary Shares, convertible one-for-one into Class A, without consideration. On September 30, 2025, Mr. Tam converted 26,000 Class B shares into 26,000 Class A shares, also without consideration.</remarks>
    <noticeSignature>
      <noticeDate>10/01/2025</noticeDate>
      <signature>/s/ Son I Tam</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
