# EDGAR Filing Document

**Accession Number:** 0002067715
**File Stem:** 0000000000-25-010429
**Filing Date:** 2025-9
**Character Count:** 4259
**Document Hash:** 9417652ad5234cfb78f03436e3f1a845
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010429.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0000000000-25-010429

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250924

**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 24, 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.
           Amendment No. 2 to Registration Statement on Form F-1
           Filed September 22, 2025
           File No. 333-289757
Dear Kwok Wai BOW:

     We have reviewed your amended 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. Unless
we note
otherwise, any references to prior comments are to comments in our September
16, 2025
letter.

Amendment No. 2 to Registration Statement on Form F-1
Risk Factors, page 18

1.     We note that on September 4, 2025, the Nasdaq Stock Market filed with
the SEC a
       proposed rule change to modify certain initial and continued listing
standards that
       would, among other things, require companies principally operating in
China,
       including Hong Kong and Macau, to raise at least $25 million in an
initial public
       offering to list on Nasdaq. Please revise your risk factor to address
the potential
       effects these proposed listing standards could have on your ability to
list on the
       Nasdaq Capital Market.
 September 24, 2025
Page 2

Capitalization, page 46

2.     Please revise the table to label the first column as being pro forma
instead of actual.
       Please include a schedule that presents the effects of the
reorganization on the actual
       financial information to reconcile to the pro forma information for each
equity
       account listed in the table. This schedule can be included in the
footnote to the
       capitalization table. In addition, consider revising your Corporate
History and
       Structure disclosure or where applicable to state that the financial
statements of the
       company and Alech Digital (BVI) have been omitted as they are recently
organized
       entities.
       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._