# EDGAR Filing Document

**Accession Number:** 0002049187
**File Stem:** 0001213900-25-058516
**Filing Date:** 2025-6
**Character Count:** 3107
**Document Hash:** d00b79a7f82ba6d2994bf29983d5e56b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-058516.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001213900-25-058516

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250626

**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

![](image_001.jpg)

June 26<sup>th</sup>, 2025

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **<u>K-TECH SOLUTIONS COMPANY LIMITED</u>** |

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**Registration Statement on Form S-1 (File No. 333-287391) (the "Registration Statement")**

**Request for Acceleration of Effective Date**

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the "Act"), American Trust Investment Services, Inc. as representative of the underwriters of the offering, hereby joins the Company's request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:30 p.m., Eastern Time on June 30<sup>th</sup>, 2025, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that the underwriters have distributed as many copies of the preliminary prospectus dated May 19<sup>th</sup>, 2025 (the "Preliminary Prospectus") to prospective underwriters and dealers, institutional investors, retail investors and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

If you have any questions regarding this request, please contact our counsel Anthony DeMint of DEMINT LAW, PLLC, at 702-714-0889 or anthony@demintlaw.com.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **American Trust Investment Services** | **American Trust Investment Services** |
| By: | /s/ Kristopher Kessler |
| Name: | Kristopher Kessler |
| Title: | Managing Principal, Investment Banking |

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