Company: MAGH
Filing Date: 2025-07-29
Form Type: CORRESP
Source: 0001641172-25-021290
Chunk: 0

Company: Magnitude International Ltd
Filing Date: 2025-07-29
Form: CORRESP
Chunk 0
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July 29, 2025

VIA EDGAR TRANSMISSION

Division of Corporate Finance

Office of Real Estate & Construction

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

| Attn: | Mr.             
 Howard Efron    |
|       | Ms.             
 Jennifer Monick |
|       | Mr.             
 Benjamin Holt   |
|       | Mr.             
 Jeffrey Gabor   |

| Re: | Magnitude International Ltd (the “Company”)      |
|     | Registration Statement on Form F-1 (Registration 
 No. 333-287609)                                  |
|     | Request for Acceleration of Effective Date       |

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, Bancroft Capital, LLC, as sole underwriter, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on Wednesday, July 30, 2025, or as soon thereafter as practicable, or at such later time as the Company or its counsel may request via telephone call to the staff.

Pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

| Very truly yours,     |                   |
| Bancroft Capital, LLC |                   |
| By:                   | /s/               
 Robert L. Malin   |
| Name:                 | Robert L. Malin   |
| Title:                | Managing Director |

| cc: | Mitchell Goldsmith, Esq., Taft Stettinius & Hollister 
 LLP                                                   |
|     | Alan Gilbert, Esq., Taft Stettinius & Hollister       
 LLP                                                   |