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Correspondence 0001213900-25-092151 from Idea Tech Holding Ltd (IDTL)

Idea Tech Holding Ltd
Date: Sept. 26, 2025 · CIK: 0002045440 · Accession: 0001213900-25-092151

Offering / Registration Process

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File numbers found in text: 333-289411

Date
September 26, 2025
Author
Idea Tech Holding Limited
Form
CORRESP
Company
Idea Tech Holding Ltd

Letter

Idea Tech Holding Ltd

Room 721, 7/F Cyberport One

100 Cyberport Road

Pokfulam, Hong Kong

September 26, 2025

VIA EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attn: Ms. Kate Beukenkamp and Mr. Dietrich King

Re: Idea Tech Holding Ltd

Registration Statement on Form F-1, as amended (File No. 333-289411)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Idea Tech Holding Limited hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such Registration Statement will become effective at 5:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,
Idea Tech Holding Limited

Show Raw Text
CORRESP
 1
 filename1.htm

 Idea
Tech Holding Ltd

 Room 721, 7/F Cyberport One

 100 Cyberport Road

 Pokfulam, Hong Kong

 September 26, 2025

 VIA EDGAR

 Division of Corporation Finance

 Office of Trade & Services

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C., 20549

 Attn: Ms. Kate Beukenkamp and Mr. Dietrich King

 Re:
 Idea Tech Holding Ltd

 Registration Statement on Form F-1, as
amended (File No. 333-289411)

 Request for Acceleration of Effectiveness

 Ladies and Gentlemen:

 In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Idea Tech Holding Limited hereby requests acceleration
of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such Registration Statement
will become effective at 5:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable.

 The Company understands that
the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the
fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the
securities specified in the Registration Statement.

 Very truly yours,

 Idea Tech Holding Limited

 By:
 /s/ Chun Ki Wan

 Name:
 Chun Ki Wan

 Title:
 Chief Executive Officer and Director