# EDGAR Filing Document

**Accession Number:** 0002045440
**File Stem:** 0001213900-25-079462
**Filing Date:** 2025-8
**Character Count:** 4803
**Document Hash:** a7739bf9a0679ce3afbe79fb8ea1220b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-079462.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0001213900-25-079462

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250821

**FILER**: 

**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:** CORRESP

**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

**Idea Tech Holding Ltd** 

Room 721, 7/F Cyberport One

100 Cyberport Road

Pokfulam, Hong Kong

August 21, 2025

**<u>Via EDGAR</u>**

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| Attention: | Abe Friedman |
|  | Joel Parker |
|  | Kate Beukenkamp |
|  | Dietrich King |

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| | |
|:---|:---|
| **Re:** | **Idea Tech Holding Ltd** |
|  | **Registration Statement on Form F-1** |
|  | **Filed August 8, 2025** |
|  | **File No. 333-289411** |

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Dear Mr. Friedman, Mr. Parker, Ms. Beukenkamp, and Mr. King,

This letter is being submitted in response to the letter dated August 20, 2025 from the U.S. Securities and Exchange Commission (the "**Commission**") in which the staff of the Commission (the "**Staff**") commented on the above-referenced Registration Statement on Form F-1 submitted on August 8, 2025. Concurrently with the submission of this letter, we hereby transmit, via EDGAR, an amended Registration Statement on Form F-1 ("F-1/A") for filing with the Commission, which has been revised to reflect the Staff's comments as well as certain other updates to the F-1.

For the Staff's convenience, the Staff's comment has been stated below in its entirety, with the Company's response set out immediately underneath such comment. Page references below in the Company's responses are to the page numbers in Registration Statement. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Registration Statement.

<u>Registration Statement on Form F-1</u>

<u>Capitalization, page 64</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.

**<u>RESPONSE</u>**: We note the Staff's comment, and in response hereto, respectfully advise the Staff that we have revised the Capitalization section of page 64 of the F-1/A to remove the "Pro forma as adjusted (Over-allotment option exercised)" column and the corresponding similar column and related disclosures in the Dilution section on page 65 of the F-1/A.

<u>Dilution, page 65</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.

**<u>RESPONSE</u>**: We note the Staff's comment, and in response hereto, respectfully advise the Staff that we have revised the Dilution table and related disclosure on page 65 of the F-1/A for consistency with the described calculations. The revised disclosure reflects a net tangible book value per share as of December 31, 2024 of $0.06, a pro forma net tangible book value per ordinary share after the offering of $0.58, an increase attributable to new investors of $0.52, and dilution to new investors in this offering of $3.92 per ordinary share.

We hope this response has addressed all of the Staff's concerns relating to the comment letter. Should you have additional questions regarding the information contained herein, please contact the Company's securities counsel William S. Rosenstadt, Esq. or Yarona L. Yieh, Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal or yly@orllp.legal.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| */s/ Chun Ki Wan* | */s/ Chun Ki Wan* |
| Name: | Chun Ki Wan |
| Title: | Chief Executive Officer |

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