Correspondence 0001213900-25-092152 from Idea Tech Holding Ltd (IDTL)
Idea Tech Holding Ltd
Date: Sept. 26, 2025 · CIK: 0002045440 · Accession: 0001213900-25-092152
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289411
Letter
R. F. Lafferty & Co., Inc.
Wall St, New York, NY 10004
September 26, 2025
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
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:
Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, R. F. Lafferty & Co., Inc., as the underwriter, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated September 9, 2025, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned confirms that it has complied and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.
Very
truly yours,
R.
F. Lafferty & Co., Inc.
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CORRESP 1 filename1.htm R. F. Lafferty & Co., Inc. 40 Wall St, New York, NY 10004 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: Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, R. F. Lafferty & Co., Inc., as the underwriter, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable. Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated September 9, 2025, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned confirms that it has complied and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue. Very truly yours, R. F. Lafferty & Co., Inc. By: /s/ Robert Hackel Name: Robert Hackel Title: Chief Operating Officer