# EDGAR Filing Document

**Accession Number:** 0002013100
**File Stem:** 0000000000-25-008775
**Filing Date:** 2025-8
**Character Count:** 3970
**Document Hash:** 7cf95a25b1221fc073970695f6abd66a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008775.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0000000000-25-008775

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250819

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VISTEK LTD
- **CENTRAL INDEX KEY:** 0002013100
- **STANDARD INDUSTRIAL CLASSIFICATION:** WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0228

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07132

**BUSINESS ADDRESS:**
- **STREET 1:** 39 WOODLANDS CLOSE
- **STREET 2:** #08 11
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 737856
- **BUSINESS PHONE:** 65 63312289

**MAIL ADDRESS:**
- **STREET 1:** 39 WOODLANDS CLOSE
- **STREET 2:** #08 11
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 737856
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-24-009585

## Text-Extract

```

                                                            August 19, 2025

Teck Hong Ho
Chief Executive Officer
Vistek Limited
39 Woodlands Close #08-11
Mega@Woodlands
Singapore 737856

       Re: Vistek Limited
           Amendment No. 8 to Registration Statement on Form F-1
           Filed July 31, 2025
           File No. 333-284559
Dear Teck Hong Ho:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 8 to Registration Statement on Form F-1
Business, page 79

1.     We note your revised disclosures that you were awarded two new contracts
from two
       major customers, and also that your two major customers account for over
90% of
       your revenue. Please revise this section as appropriate to disclose the
term of such
       contracts and the type of work the contracts cover. In addition, to the
extent Item
       601(b)(10)(ii)(B) applies to either of the contracts, please file such
agreement as an
       exhibit to your registration statement.
Our Growth Strategies, page 89

2.     We refer to your statement that over 80% of your workforce as of May 31,
2025 were
       foreign workers, you need additional dormitories to house the foreign
workforce, and
 August 19, 2025
Page 2

       that as part of your growth strategy, you plan to use some of your
proceeds to build
       and operate a dormitory. However, we also note that your current Use of
Proceeds
       disclosure no longer refers to this planned use of your proceeds. Please
revise to
       reconcile your disclosures.
Note - 2 Summary of Significant Accounting Policies, page F-8

3.     In an amended filing, please provide the enhanced information required
by ASU No.
       2023-07, Segment Reporting (Topic 280): Improvements to Reportable
Segment
       Disclosures.
       Please contact Howard Efron at 202-551-3439 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters.
Please contact Benjamin Holt at 202-551-6614 or Dorrie Yale at 202-551-8776
with any
other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Yuning    Grace    Bai, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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