Correspondence 0001213900-25-092151 from Idea Tech Holding Ltd (IDTL)
Idea Tech Holding Ltd
Date: Sept. 26, 2025 · CIK: 0002045440 · Accession: 0001213900-25-092151
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File numbers found in text: 333-289411
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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