# EDGAR Filing Document

**Accession Number:** 0002045440
**File Stem:** 0000000000-25-007434
**Filing Date:** 2025-7
**Character Count:** 3859
**Document Hash:** c14029604ee07cf6017fe7f8e4d4f8cc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007434.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0000000000-25-007434

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250715

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-07849

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-026573

## Text-Extract

```

                                                            July 15, 2025

Chun Ki Wan
Chief Executive Officer
Idea Tech Holding Ltd
Room 721, 7/F Cyberport One
100 Cyberport Road
Pokfulam, Hong Kong

       Re: Idea Tech Holding Ltd
           Amendment No. 2 to Draft Registration Statement on Form F-1
           Submitted July 9, 2025
           CIK No. 0002045440
Dear Chun Ki Wan:

     We have reviewed your amended draft registration statement and have the
following
comment(s).

       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. Unless we note otherwise, any references to prior comments are to
comments in
our April 28, 2025 letter.

Amendment No. 2 to Draft Registration Statement on Form F-1
Capitalization, page 64

1.     Please update your capitalization table to be consistent with the most
recent balance
       sheet included in your filing.
Dilution, page 65

2.     The company's net tangible benefit is provided as of June 30, 2024,
please ensure your
       dilution disclosures are consistent with the most recent balance sheet
included in your
       filing.
 July 15, 2025
Page 2

Index to Unaudited Interim Consolidated Financial Statements, page F-1

3.     Your index for your unaudited interim consolidated financial statements
refers to the
       periods as of, and for the years ended June 30, 2023 and 2024. Please
revise
       accordingly.
4.     Your audited financial statements are currently older than 12 months and
this is an
       initial public offering. Accordingly, please update your financial
statements pursuant
       to Item 8.A.4 of Form 20-F or provide the appropriate representation in
an exhibit.
       Refer to Instruction 2 to Item 8.A.4 of Form 20-F.
       Please contact Abe Friedman at 202-551-8298 or Joel Parker at
202-551-3651 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Kate Beukenkamp at 202-551-3861 or Dietrich King at 202-551-8071 with
any other
questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services
cc:   Yarona L Yieh

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._