Company: KMRK
Filing Date: 2025-03-07
Form Type: DRSLTR
Source: 0001213900-25-021455
Chunk: 2

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-03-07
Form: DRSLTR
Chunk 2
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 Form 20-F.                                               |

Response: In response to the Staff’s
comment, the Company added the relevant disclosures on page 79 in the revised DRS.

| 10. | We note your disclosure on page 78 that there are no family                                                                            
 relationships among the directors and executive officers, however, disclosure on page 3 indicates that Kwok Yiu Keung and Kwok Yiu Wah 
 are brothers. Please revise or advise as to this inconsistency, as well as disclose any other family relationships.                    |

Response: In response to the Staff’s
comment, the Company added the relevant disclosures on page 86 in the revised DRS.

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| 11. | Please note the financial statement updating requirements 
 provided in Item 8.A.5 of Form 20-F.                      |

Response: In response to the Staff’s
comments, the Company added the relevant disclosures on pages F-23 to F-43 in the revised DRS.

| 12. | Please remove the brackets from all disclosures contained                                                                                
 in the notes to the financial statements. In this regard, we note you have included bracketed information in Note 1 with respect to the  
 date the company acquired K-Mark Technology Limited as part of the reorganization and in Note 11 relating to ordinary share information. |

Response: In response to the Staff’s
comment, the Company removed the brackets and provided the date the Company acquired K-Mark Technology Limited as part of the reorganization
in Note 1 on pages F-7 and relating to ordinary share information in Note 11 on page F-18.

| 13. | We note your disclosure indicating that “such sales                                                                                        
 by the selling shareholder will not occur until after the Class A shares begin trading on Nasdaq Capital Market.” Please revise            
 to state the price at which the initial public offering shares will be sold prior to the sale of common stock by the selling shareholders. |

Response: In response to the Staff’s
comment, the Company added the relevant disclosures on the cover page in the revised Resale Prospectus.

| 14. | Please revise to include a table of contents for the resale 
 prospectus.                                                 |

Response: In response to the Staff’s
comment, the Company added the relevant disclosures on the page Alt-i in the revised Resale Prospectus.

| 15. | Please revise your revenue recognition policy to fully comply                                                                                
 with the disclosure objective of ASC 606-10-50.