# EDGAR Filing Document

**Accession Number:** 0002047190
**File Stem:** 0000000000-25-008384
**Filing Date:** 2025-8
**Character Count:** 5276
**Document Hash:** 248ab244e71161674ecd3dcc7072a3ba
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008384.hdr.sgml**: 20260325

**ACCESSION NUMBER**: 0000000000-25-008384

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250811

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TechCreate Group Ltd.
- **CENTRAL INDEX KEY:** 0002047190
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07616

**BUSINESS ADDRESS:**
- **STREET 1:** HARNEYS FIDUCIARY (CAYMAN) LTD 4TH FLOOR
- **STREET 2:** HARBOUR PLACE, 103 SOUTH CHURCH STREET
- **CITY:** GRAND CAYMAN KY1-1002
- **STATE:** E9
- **ZIP:** 10240
- **BUSINESS PHONE:** 65 6939 6354

**MAIL ADDRESS:**
- **STREET 1:** HARNEYS FIDUCIARY (CAYMAN) LTD 4TH FLOOR
- **STREET 2:** HARBOUR PLACE, 103 SOUTH CHURCH STREET
- **CITY:** GRAND CAYMAN KY1-1002
- **STATE:** E9
- **ZIP:** 10240
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-24-050575

## Text-Extract

```

                                                            August 11, 2025

Lim Heng Hai
Chief Executive Officer
TechCreate Group Limited
336 Smith Street, #06-303, New Bridge Centre
Singapore 050336

       Re: TechCreate Group Limited
           Registration Statement on Form F-1
           Filed July 29, 2025
           File No. 333-289030
Dear Lim Heng Hai:

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

        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
Dilution, page 51

1.     Please clarify how you determined that $3.96 represents the amount of
dilution in net
       tangible book value to new investors in this offering. In this respect,
explain why
       the amount of dilution in net tangible book value to new investors in
this offering does
       not represent the $4.50 assumed initial public offering price per Class
A Ordinary
       Share less the $0.47 pro forma net tangible book value per Class A
Ordinary Share
       after giving effect to the conversion of your preferred shares. As part
of your
       response, explain your reference to the conversion of preferred shares.
In addition,
       please disclose the amount of underwriter discounts and commissions
being charged
       against the proceeds. Please also explain why the pro forma net tangible
book
       value amount presented in this table does not agree to the amount
presented in the
       Capitalization table.
 August 11, 2025
Page 2
2.     Please revise your disclosures to separately present the increase in pro
forma net
       tangible book value per share attributable to the cash payments made by
purchasers of
       the shares being offered. We refer you to Item 506(b) of Regulation S-K.
3.     We note the table summarizing, on a pro forma as adjusted basis as of
December 31,
       2024, the differences between existing shareholders and the new
investors with
       respect to the number of Ordinary Shares purchased from you, the total
consideration
       paid and the average price per Ordinary Share paid before deducting the
underwriting
       discounts and commissions and estimated offering expenses. Please
explain how you
       determined the total consideration paid by existing shareholders. In
this respect,
       $647,752 appears to represent your net tangible book value or
shareholders' equity as
       of December 31, 2024. In addition, explain why you present a total
average price per
       ordinary share ($0.60) for existing and new investors.
Signatures, page II-5

4.     Please revise to include the signature of your controller or principal
accounting
       officer.

        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 Morgan Youngwood at 202-551-3479 or Stephen Krikorian at
202-
551-3488 if you have questions regarding comments on the financial statements
and related
matters. Please contact Marion Graham at 202-551-6521 or Jan Woo at
202-551-3453 with
any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:   Meng Ding

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._