# EDGAR Filing Document

**Accession Number:** 0002043526
**File Stem:** 0001641172-25-017183
**Filing Date:** 2025-6
**Character Count:** 4403
**Document Hash:** 0728d286fc0ab4391bacfffe39fea2ef
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-017183.hdr.sgml**: 20260423

**ACCESSION NUMBER**: 0001641172-25-017183

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250630

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HCYC Holding Co
- **CENTRAL INDEX KEY:** 0002006779
- **STANDARD INDUSTRIAL CLASSIFICATION:** INSURANCE AGENTS BROKERS & SERVICES [6411]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 500 5TH AVENUE, SUITE 938
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10110
- **BUSINESS PHONE:** 347-627-0058

**MAIL ADDRESS:**
- **STREET 1:** 500 5TH AVENUE, SUITE 938
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10110
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HCYC Group Co Ltd
- **CENTRAL INDEX KEY:** 0002043526
- **STANDARD INDUSTRIAL CLASSIFICATION:** INSURANCE AGENTS BROKERS & SERVICES [6411]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** SUITE 1008, 10/F., OCEAN CENTRE
- **STREET 2:** HARBOUR CITY, 5 CANTON ROAD
- **CITY:** TSIM SHA TSUI, HONG KONG
- **STATE:** F4
- **ZIP:** 00000
- **BUSINESS PHONE:** 85237952518

**MAIL ADDRESS:**
- **STREET 1:** SUITE 1008, 10/F., OCEAN CENTRE
- **STREET 2:** HARBOUR CITY, 5 CANTON ROAD
- **CITY:** TSIM SHA TSUI, HONG KONG
- **STATE:** F4
- **ZIP:** 00000

![](formcorresp_001.jpg)

June 30, 2025

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, NE

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **HCYC Holding Company** |
|  | **Amendment No. 4 to Registration Statement on Form F-4** |
|  | **Filed June 13, 2025** |
|  | **File No. 333-282624** |

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Ladies and Gentlemen:

On behalf of our client, AlphaTime Acquisition Corp. ("<u>ATMC</u>") and HCYC Holding Company ("<u>HCYC</u>"), represented by Celine & Partners, PLLC, we are writing to submit responses to the comments of the staff (the "<u>Staff</u>") of the Division of Corporation Finance of the United States Securities and Exchange Commission (the "<u>Commission</u>") set forth in its letter, dated June 25, 2025, relating to HCYC's Amendment No. 4 to Registration Statement on Form F-4 filed June 13, 2025.

HCYC is filing via EDGAR Amendment No. 5 to Registration Statement on Form F-4, which reflects responses to the comments received by the Staff and certain updated information.

We have set forth below the comments in the Staff's letter, in bold, and the responses thereto.

<u>Amendment No. 4 to Registration Statement on Form F-4</u>

<u>Summary of the Proxy Statement/Prospectus</u>

<u>Redemption Rights, page 47</u>

**1.** **We note your response to prior comment 6 and your revised disclosure describing the shareholders' redemption rights. Please further expand your discussion to describe the rights of <u>non-redeeming</u> shareholders and the events that permit for redemption, such as extensions of deadlines to consummate the merger or other events.** 

**<u>Response</u>:** We acknowledge the Staff's comment and advise the Staff that at the disclosure on page 47 have been revised to address the Staff's comment.

<u>Related Party Transactions, page 151</u>

**2.** **We note your response to our prior comment 1. Please update information in this section to include 2024 related party transactions listed on pages F-69 and F-70 or advise. In addition, disclose that you have included in this section all related party transactions for the last three fiscal years and up to the most recent date. Finally, identify each related party referenced in this section and explain how they are a related party.** 

**<u>Response</u>:** We acknowledge the Staff's comment and advise the Staff that at the disclosure on page 187 has been revised to address the Staff's comment.

\* \* \* \* \* \* \*

![](formcorresp_001.jpg)

If you have any questions, please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.

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| |
|:---|
| Sincerely, |
| */s/ Michael J. Blankenship* |
| Michael J. Blankenship |

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