<?xml version="1.0" encoding="UTF-8"?>
<!-- Generated by http://luca.auditchain.finance -->
<!--2026-05-14 15.58.48-->
<xbrl xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:report="http://luca.pacioli.ai/report" xmlns:common="https://github.com/seattlemethod/common" >
  <link:schemaRef xlink:href="report.xsd" xlink:type="simple" xlink:arcrole="http://www.xbrl.org/2003/linkbase" />
  <link:linkbaseRef xlink:href="report-for.xml" xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" />
  <context id="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156">
    <entity>
      <identifier scheme="http://asab.gov/id">1111111</identifier>
    </entity>
    <period>
      <instant>2025-12-31</instant>
    </period>
  </context>
  <context id="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3">
    <entity>
      <identifier scheme="http://asab.gov/id">1111111</identifier>
    </entity>
    <period>
      <startDate>2025-01-01</startDate>
      <endDate>2025-12-31</endDate>
    </period>
  </context>
  <context id="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63">
    <entity>
      <identifier scheme="http://asab.gov/id">1111111</identifier>
    </entity>
    <period>
      <instant>2024-12-31</instant>
    </period>
  </context>
  <unit id="U-Monetary-USD">
    <measure>iso4217:USD</measure>
  </unit>
  <common:CurrentAssets unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:CurrentAssets>
  <common:NoncurrentAssets unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:NoncurrentAssets>
  <common:Assets unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:Assets>
  <common:CurrentLiabilities unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:CurrentLiabilities>
  <common:NoncurrentLiabilities unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:NoncurrentLiabilities>
  <common:Liabilities unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:Liabilities>
  <common:EquityAttributableToControllingInterests unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:EquityAttributableToControllingInterests>
  <common:EquityAttributableToNoncontrollingInterests unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:EquityAttributableToNoncontrollingInterests>
  <common:Equity unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:Equity>
  <common:LiabilitiesAndEquity unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:LiabilitiesAndEquity>
  <common:NetAssets unitRef="U-Monetary-USD" contextRef="ID_95e1eb6ea7610ac44fe8dc515602b4dbb28701c119d1343eeed9729aff9d1156" decimals="INF">0</common:NetAssets>
  <common:Revenues unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:Revenues>
  <common:Expenses unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:Expenses>
  <common:Gains unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:Gains>
  <common:Losses unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:Losses>
  <common:NetIncome unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:NetIncome>
  <common:IncomeFromNormalActivitiesOfEntity unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:IncomeFromNormalActivitiesOfEntity>
  <common:IncomeFromPeripheralOrIncidentalTransactionsOfEntity unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:IncomeFromPeripheralOrIncidentalTransactionsOfEntity>
  <common:OtherComprehensiveIncome unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:OtherComprehensiveIncome>
  <common:ComprehensiveIncome unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:ComprehensiveIncome>
  <common:NetCashFlowOperatingActivities unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:NetCashFlowOperatingActivities>
  <common:NetCashFlowInvestingActivities unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:NetCashFlowInvestingActivities>
  <common:NetCashFlowFinancingActivities unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:NetCashFlowFinancingActivities>
  <common:NetCashFlow unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:NetCashFlow>
  <common:InvestmentsByOwners unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:InvestmentsByOwners>
  <common:DistributionsToOwners unitRef="U-Monetary-USD" contextRef="ID_b14df583d9ac14b8b906b8bfcaa4c0ffbf3aa2fde3add512284f431d5b0ad1d3" decimals="INF">0</common:DistributionsToOwners>
  <common:Assets unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:Assets>
  <common:Equity unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:Equity>
  <common:CurrentAssets unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:CurrentAssets>
  <common:NoncurrentAssets unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:NoncurrentAssets>
  <common:CurrentLiabilities unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:CurrentLiabilities>
  <common:NoncurrentLiabilities unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:NoncurrentLiabilities>
  <common:Liabilities unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:Liabilities>
  <common:EquityAttributableToControllingInterests unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:EquityAttributableToControllingInterests>
  <common:EquityAttributableToNoncontrollingInterests unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:EquityAttributableToNoncontrollingInterests>
  <common:LiabilitiesAndEquity unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:LiabilitiesAndEquity>
  <common:NetAssets unitRef="U-Monetary-USD" contextRef="ID_f552ee109669c0b1997713aa8f42cfb5e27e0c4154bef293b2e1890b3e2e8c63" decimals="INF">0</common:NetAssets>
</xbrl>