Company: KMRK
Filing Date: 2025-03-07
Form Type: DRSLTR
Source: 0001213900-25-021455
Chunk: 1

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-03-07
Form: DRSLTR
Chunk 1
---
 as exhibits to the registration 
 statement. Please also disclose the risks of this reliance and any disruptions you have experienced due to such reliance.            |

Response: In response
to the Staff’s comment, the Company added the relevant disclosures on pages 31 and 79 in the revised DRS. Please also find the unofficial
English translation of the long term supply agreement filed herein as exhibit 10.11.

| 5. | We note that you intend to use the proceeds from the offering                                                                           
 for “potential investments and/or acquisition of a factory in Vietnam and/or other South East Asian countries.” If the proceeds         
 are being used directly or indirectly to acquire assets, other than in the ordinary course of business, briefly describe the assets and 
 their cost. Refer to Item 3.C of Form 20-F.                                                                                             |

Response: In response
to the Staff’s comment, the Company added the relevant disclosures on page 50 in the revised DRS.

| 6. | Please revise the indebtedness section of the table to include                      
 both your short and longterm bank loans, as well as amounts due to related parties. |

Response: In response to the Staff’s
comment, the Company added the relevant disclosures on page 52 in the revised DRS.

| 7. | Your current discussion of cash flows from operating activities                                                                            
 appears to be a recitation of the reconciling items identified on the face of your statement of cash flows. Please revise to discuss       
 the material changes in the underlying drivers that affected your operating cash flows, particularly in regard to working capital, between 
 periods. Refer to Section IV.B.1 of SEC Release No. 33-8350.                                                                               |

Response: In response to the Staff’s comment, the Company added
the relevant disclosures on page 64 and 65 in the revised DRS.

| 8. | We note your disclosure on page 26 that the majority of your                                                                                
 customers reside in Hong Kong, however, the disclosure on page 28 states that your customers are mainly located in North America and        
 Europe. Please revise for this inconsistency throughout your registration statement. Additionally, please revise to provide the information 
 required by Item 4.B.2 of Form 20-F.                                                                                                        |

Response: In response to the Staff’s
comment, the Company added the relevant disclosures on pages 6, 28 and 76 in the revised DRS.

| 9. | Please provide the information required by Item 4.B.4 of