# EDGAR Filing Document

**Accession Number:** 0002045440
**File Stem:** 0000000000-25-008871
**Filing Date:** 2025-8
**Character Count:** 3791
**Document Hash:** c26e16ec9d7a57d7ec37963b94010971
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008871.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0000000000-25-008871

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250820

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Idea Tech Holding Ltd
- **CENTRAL INDEX KEY:** 0002045440
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-EDUCATIONAL SERVICES [8200]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07849

**BUSINESS ADDRESS:**
- **STREET 1:** ROOM 721, 7/F CYBERPORT ONE
- **STREET 2:** 100 CYBERPORT ROAD, POKFULAM
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 2503 3018

**MAIL ADDRESS:**
- **STREET 1:** ROOM 721, 7/F CYBERPORT ONE
- **STREET 2:** 100 CYBERPORT ROAD, POKFULAM
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-026573

## Text-Extract

```

                                                            August 20, 2025

Chun Ki Wan
Chief Executive Officer
Idea Tech Holding Ltd
Room 721, 7/F Cyberport One
100 Cyberport Road
Pokfulam, Hong Kong

       Re: Idea Tech Holding Ltd
           Registration Statement on Form F-1
           Filed August 8, 2025
           File No. 333-289411
Dear Chun Ki Wan:

       We have reviewed your registration statement and have the following
comment(s).

        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.

Registration Statement on Form F-1
Capitalization, page 64

1.     Please remove your pro forma as adjusted (Over-allotment option
exercised) column.
       In addition, remove the similar column and related disclosures in your
dilution
       disclosure.
Dilution, page 65

2.     Please review your dilution table for accuracy. In this regard, based on
your
       disclosures of your net tangible book value per share as of 12/31/2024
of $0.06, and
       your pro forma net tangible book value per ordinary share of $0.58 after
the offering,
       it would appear the increase attributable to new investors would be
$0.52 as disclosed
       in the preceding paragraph. Further, it would appear your dilution per
ordinary share
       to new investors in this offering would be $3.92. Please revise or
advise.
 August 20, 2025
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Abe Friedman at 202-551-8298 or Joel Parker at
202-551-3651 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Kate Beukenkamp at 202-551-3861 or Dietrich King at 202-551-8071 with
any other
questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:   Yarona L Yieh

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._