ISSUE: I cannot list the Wholesale Product because my account is new.
Many of you face this issue, and the best way to create a sales history is to sell products from brands that don't require approval and are less likely to cause any issues. Once you have sold about 200+ units through this method, you can try getting brand approval and list it within the seller central.Also in case after this Amazon is not accepting brand authorization letter or invoice for gated brand then open a manual case.
In addition, we highly recommend you to use the LLC route.
This should resolve the issue.