# EDGAR Filing Document

**Accession Number:** 0002067715
**File Stem:** 0000000000-25-010062
**Filing Date:** 2025-9
**Character Count:** 4192
**Document Hash:** e76f17631f4dea1b88143bc5fee6ca93
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010062.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0000000000-25-010062

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250916

**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 16, 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. 1 to Registration Statement on Form F-1
           Filed September 8, 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 3,
2025 letter.

Amendment No. 1 to Registration Statement on Form F-1
Notes to Combined Financial Statements
Organization and Business Description, page F-7

1.     We note your response to prior comment 1 and have the following comment.
Since
       you have not updated your financial statements and Altech Digital Co.,
Ltd. (   Altech
       Digital   ) was not yet formed until after the most recent balance sheet
date of March
       31, 2025, a combined or consolidated financial statement presentation
would be
       precluded. You can update the financial statements to a date subsequent
to the
       formation of each company or provide separate financial statements of
each
       entity listed on page F-7. The financial statements of the registrant,
as a recently
 September 16, 2025
Page 2

      organized shell company, may be omitted if permitted. If the financial
statements are
      not updated, the separate financial statements should be properly
labeled, and the
      registration statement should transparently disclose the effects of the
forthcoming
      reorganization, including the capitalization table and/or pro forma
financial
      information.
General

2.    Please provide an updated auditors consent to match their report date of
September 8,
      2025 on page F-2.
       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._