This study targets on Taiwan public companies to collect final sample of 4,136 firms from 2009 to 2012. The relationship between organizational slack resources and SG&A cost stickiness is examined and the impact of institutional holding on such relationship is further tested. The study shows SG&A costs increase on average at a rate of 0.605% per 1% increase in sales but decrease only 0.562% per 1% decrease in sales. In the framework of organizational slack, SG&A costs decrease on average at a rate of 0.411% per 1% decrease in sales. As indicated, the result presents a fact that the more slack the organizational resource have, the more stick the cost behavior will become. Whereas the higher rate of institutional holdings, the less impacts caused by organizational slack and cost stickiness will be shown.