# EDGAR Filing Document

**Accession Number:** 0002067715
**File Stem:** 0000000000-25-009472
**Filing Date:** 2025-9
**Character Count:** 3842
**Document Hash:** 09ee00257f35c3330d655649c2b30369
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009472.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0000000000-25-009472

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250903

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Altech Digital Co., Ltd.
- **CENTRAL INDEX KEY:** 0002067715
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08092

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 89 NEXUS WAY, CAMANA BAY
- **CITY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-9009
- **BUSINESS PHONE:** 852-9733-7006

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 89 NEXUS WAY, CAMANA BAY
- **CITY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-9009

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Altech Digital
- **DATE OF NAME CHANGE:** 20250509
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001185185-25-000604

## Text-Extract

```

                                                            September 3, 2025

Kwok Wai BOW
Chairman of the Board and Director
Altech Digital Co., Ltd.
Units 608-61
Level 6, Core C, Cyberport 3
100 Cyberport Road, Pok Fu Lam
Hong Kong

       Re: Altech Digital Co., Ltd.
           Registration Statement on Form F-1
           Filed August 21, 2025
           File No. 333-289757
Dear Kwok Wai BOW:

       We have reviewed your registration statement and have the following
comment.

        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
Notes to Consolidated Financial Statements
1. Organization and Business Description, page F-7

1.     Since Altech Digital Co., Ltd. (   Altech Digital   ) was not formed
until after March 31,
       2025, you are precluded from presenting the financial statements for the
year ended
       March 31, 2025 on a consolidated basis. Consolidated financial
statements can be
       presented in a subsequent amendment which includes a reporting period
after Altech
       Digital is formed. We refer you to the discussion in Topic VI of the May
2025 CAQ
       International Practices Task Force Highlights.
 September 3, 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 Becky Chow at 202-551-6524 or Stephen Krikorian at
202-551-3488 if
you have questions regarding comments on the financial statements and related
matters. Please contact Alexandra Barone at 202-551-8816 or Matthew Derby at
202-551-
3334 with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   Herman Lee, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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