Company: MAGH
Filing Date: 2025-02-24
Form Type: DRSLTR
Source: 0001493152-25-008054
Chunk: 0

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRSLTR
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<div align='center'>Concord & Sage PC</div>

February 24,2025

Via Edgar

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

| Attention: |     | Howard                             
 Efron                              |
|            |     | Jennifer                           
 Monick                             |
|            |     | Benjamin                           
 Holt                               |
|            |     | Brigitte                           
 Lippmann                           |
| Re:        |     | Magnitude                          
 International Ltd                  |
|            |     | Draft                              
 Registration Statement on Form F-1 |
|            |     | Submitted                          
 January 2, 2025                    
 CIK                                
 No. 0002046117                     |

Ladies and Gentlemen:

On behalf of our client, Magnitude International Ltd, a foreign private issuer organized under the laws of the Cayman Islands (the “ Company”), we submit to the staff (the “ Staff”) of the Securities and Exchange Commission (the “ Commission”) this letter setting forth the Company’s response to the comments contained in the Staff’s letter dated January 29, 2025 on the Company’s draft registration statement on Form F-1 submitted on January 2, 2025. Concurrently with the submission of this letter, the Company is submitting its revised draft registration statement on Form F-1 (the “ Revised Draft Registration Statement”) and certain exhibits via EDGAR to the Commission.

The Staff’s comments from its letter dated January 29, 2025 are repeated below in bold and followed by the Company’s responses. We have included page numbers to refer to the location in the Revised Draft Registration Statement where the language addressing the comments appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Revised Draft Registration Statement.

Concord & Sage PC. Email: info@concordsage.com

1360 Valley Vista Dr, Suite 140, Diamond Bar CA 91765

Draft Registration Statement on Form F-1 submitted January 2, 2025

Cover Page

| 1. | Please                                                                                                                            
 disclose that the Resale Shareholders will be offering their shares pursuant to the Resale Prospectus at prevailing market prices 
 or in privately negotiated prices.                                                                                                |
|    | In                                                                                                                                
 response to the Staff’s comment, the Company has added the related disclosure on the cover page of the Public                     
 Offering Prospectus.                                                                                                              |

| 2. |