# EDGAR Filing Document

**Accession Number:** 0002067715
**File Stem:** 0000000000-25-007172
**Filing Date:** 2025-7
**Character Count:** 6959
**Document Hash:** d9f620830f2484b1a41e467ce130c768
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007172.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0000000000-25-007172

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250708

**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

```

                                                            July 8, 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.
           Draft Registration Statement on Form F-1
           Submitted June 10, 2025
           CIK No. 0002067715
Dear Kwok Wai BOW:

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

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form F-1
Cover Page

1.     We note your disclosure relating to how cash is transferred through your
organization
       on page 3. Please include similar disclosure on the cover page.
 July 8, 2025
Page 2
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Capital Resources, page 56

2.     Please disclose whether the company has adequate amounts of cash to fund
its current
       and future operations and specify the minimum period of time that you
will be able to
       conduct your planned operations using currently available resources.
Refer to Item
       303(b)(1) of Regulation S-K.
Business
Customers, page 69

3.     Clarify whether the customer that contributed 56.2% of the company
revenue for the
       year ended March 31, 2025 is the same customer that contributed a
majority of the
       company   s revenue for the year ended March 31, 2024. In addition,
please disclose
       the identify of the customer and the material terms of your agreement
with them,
       including termination provisions.
Suppliers, page 69

4.     Please disclose whether the company has a written agreement with its
major supplier,
       Alliance Technology Global Limited. If so, please disclose any material
provisions of
       such agreement, including any termination provisions, and file a copy of
the
       agreement as an exhibit.
Our Growth Strategies, page 70

5.     Please expand your disclosure to discuss the expected timeline and
anticipated costs
       associated with your future plans, including any contingencies such as
raising
       additional funds.
Shares Eligible for Future Sale, page 94

6.     Please disclose the exceptions to the lock-up agreements.
Notes to consolidated financial statements
2. Summary of significant accounting policies
Revenue recognition, page F-18

7.     We note that you utilize subcontractors in delivering your solutions to
your
       customers. Please tell us your consideration of ASC 606-10-55-36 through
55-39A to
       support recognizing revenue gross as a principal.
15. Segment Reporting, page F-22

8.     We noted your disclosure that you have a single reportable segment, and
you have
       adopted the ASU 2023-07 during the current fiscal year. Please revise
your segment
       footnote disclosure to clarify whether your single operating segment
entity is managed
       on a consolidated basis. Refer to ASC 280-10-50-20 & 55-15D. Further,
disclose how
       the chief operating decision maker uses the reported measure of segment
profit or
       loss. Refer to paragraph 280-10-50-29(f). See Example 4 in paragraph ASC
280-10-
       55-54.
 July 8, 2025
Page 3
16. Subsequent Events, page F-22

9.     Please revise to disclose the date through which subsequent events were
evaluated.
       Refer to ASC 855-10-50-1.
General

10.    Please supplementally provide us with copies of all written
communications, as
       defined in Rule 405 under the Securities Act, that you, or anyone
authorized to do so
       on your behalf, present to potential investors in reliance on Section
5(d) of the
       Securities Act, whether or not they retain copies of the communication.
11.    We note your disclosure that "[O]ur Company and our Operating Subsidiary
currently
       have no operations in mainland China" and that "Hong Kong does not have
similar
       regulations as of the PRC to extend oversight and control over offerings
that are
       conducted overseas." Please revise to clarify that all the legal and
operational risks
       associated with having operations in the People   s Republic of China
(PRC) also
       apply to operations in Hong Kong. In this regard, ensure that your
disclosure does not
       narrow risks related to operating in the PRC to mainland China only.
Where
       appropriate, you may describe PRC law and then explain how law in Hong
Kong and
       Macau differs from PRC law and describe any risks and consequences to
the company
       associated with those laws.

       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`

_No text found in this document._