Company: MAGH
Filing Date: 2025-03-20
Form Type: DRSLTR
Source: 0001641172-25-000050
Chunk: 1

Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRSLTR
Chunk 1
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 page F-5 of the Revised Draft Registration Statement) and the line item for “Proceeds from issuance of ordinary shares                      
 in a subsidiary under common control” in the Consolidated Statement of Cash Flows for the year ended April 30, 2024 (on page                    
 F-6 of the Revised Draft Registration Statement). BNL continued to be wholly-owned by Mr. Lim following such issuance and no non-controlling    
 interest was created as a result of the issuance. The Company acquired all of Mr. Lim’s ownership interest in BNL on March                      
 19, 2025, and BNL is now an indirect, wholly-owned subsidiary of the Company. This is consistent with the organization chart and                
 the ownership disclosures on pages 42 and F-8 of the Revised Draft Registration Statement, respectively.                                        
 The                                                                                                                                             
 Company has revised the footnote disclosure on page F-5 of the Revised Draft Registration Statement to clarify that each of Herlin              
 and BNL was wholly owned by Mr. Lim Say Wei as of April 30, 2023.                                                                               |

Notes to the Consolidated Financial Statements

1. Overview

Organization and reorganization, page F-8

Management’s Discussion and Analysis of Financial Condition and Results of Operations, page 49

Item 7. Recent Sales of Unregistered Securities, page II-1

| 6. | Please revise to disclose                                                                                                          
 all issuances described under “History of Securities Issuances” beginning on page 120, or advise.                                  |
|    | In response to the Staff’s                                                                                                         
 comment, the issuances of Ordinary Shares previously included in Part II, Item 7 comprised all primary Company issuances since the 
 date of its incorporation, with the exception of the one Ordinary Share to be issued to Mr. Lim’s nominee, XJL International       
 Ltd, in the reorganization. Page II-2 of the Revised Draft Registration Statement has been revised to include the issuance of such 
 Ordinary Share on March 19, 2025.  All other transactions previously listed on page 120 that were not included in Part             
 II,  Item 7 were transfers of outstanding Ordinary Shares by existing shareholders, and not primary issuances by the Company.      
 References to those secondary Ordinary Share transfers have been removed under the caption “History of Securities Issuances”       
 on pages 120-121 of the Revised Draft Registration Statement.                                                                      |

General

In response to the Staff’s comment, page Alt-4 of the Revised Draft Registration Statement