# EDGAR Filing Document

**Accession Number:** 0002049187
**File Stem:** 0001213900-25-051469
**Filing Date:** 2025-6
**Character Count:** 3474
**Document Hash:** 6746f4a855b5b1eb1dcb919c0e69a7a5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-051469.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001213900-25-051469

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250605

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** K-TECH SOLUTIONS CO LTD
- **CENTRAL INDEX KEY:** 0002049187
- **STANDARD INDUSTRIAL CLASSIFICATION:** GAMES, TOYS & CHILDREN'S VEHICLES (NO DOLLS & BICYCLES) [3944]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** UNIT A, 7/F, MAI ON INDUSTRIAL BUILDING
- **STREET 2:** 17-21 KUNG YIP STREET, KWAI CHUNG
- **CITY:** NEW TERRITORIES
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 2741 3165

**MAIL ADDRESS:**
- **STREET 1:** UNIT A, 7/F, MAI ON INDUSTRIAL BUILDING
- **STREET 2:** 17-21 KUNG YIP STREET, KWAI CHUNG
- **CITY:** NEW TERRITORIES
- **STATE:** K3
- **ZIP:** 00000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** K-TECH HOLDINGS Ltd.
- **DATE OF NAME CHANGE:** 20241218

June 5, 2025

**Via Edgar Transmission**

Ms. Sisi Cheng / Mr. Andrew Blume

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

Re: K-Tech Solutions Company Limited Registration Statement on Form F-1 Filed on May 19, 2025 File No. 333-287391

Dear Ms. Cheng / Mr. Blume:

As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated May 28, 2025 from the Securities and Exchange Commission (the "**Commission**") in which the staff of the Commission (the "**Staff**") commented on the above-referenced Registration Statement on Form F-1 (the "**Form F-1**").

For the Staff's convenience, the Staff's comment has been stated below in its entirety, with the Company's response set out immediately underneath such comment.

<u>Registration Statement on Form F-1 filed May 19, 2025</u>

<u>General</u>

1. **We note your disclosure on the cover page that the underwriters have a 30 day over-allotment option, however, we note on page 12 that they have a 45 day over-allotment option. Please revise.** 

**Response:** We noted the Staff's comment and, in response hereto, we have revised the disclosure on page 12.

2. **Please revise Exhibit 5.1 to cover the over-allotment option, representative warrants, and if applicable, the shares underlying the representative warrants.** 

**Response:** We noted the Staff's comment and, in response hereto, we have revised exhibit 5.1.

<u>Capitalization, page 51</u>

3. **Please revise your capitalization and dilution discussions and tables to reflect the latest balance sheet date presented in the filing.** 

**Response:** We noted the Staff's comment and, in response hereto, we have revised the disclosure on page 51.

<u>Management</u>

<u>Compensation of Directors and Executive Officers, page 85</u>

4. **Please update your compensation disclosure to reflect the fiscal year ended March 31, 2025. Refer to Item 6.B of Form 20-F.** 

**Response:** We noted the Staff's comment and, in response hereto, we have revised the disclosure on page 85.

\* \* \*

Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.

Sincerely,

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| |
|:---|
| */s/ Lawrence S. Venick* |
| Lawrence S. Venick |
| **Direct Dial:** +852.3923.1188 |
| **Email:** lvenick@loeb.com |

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