Company: KMRK
Filing Date: 2025-03-25
Form Type: DRSLTR
Source: 0001013762-25-001828
Chunk: 0

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-03-25
Form: DRSLTR
Chunk 0
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March 25, 2025

Via Edgar Transmission

Ms. Sarah Sidwell/Mr. Evan Ewing

Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

Washington, D.C. 20549

Dear Ms. Sidwell/Mr. Ewing,

As counsel for the
Company and on its behalf, this letter is being submitted in response to the letter dated March 21, 2025 from the Securities and Exchange
Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the
above-referenced Draft Registration Statement on Form F-1 (the “Form F-1”).

For the Staff’s
convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath
such comment.

| 1. | We note your response to our prior comment ten. Please revise to describe the nature of the family relationships among the executive 
 officers and directors.                                                                                                              |

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

Please contact the
undersigned at (1) 310-728-5129 you have any questions with respect to the responses contained in this letter.

| Sincerely,               |
| /s/                      
 Lawrence S. Venick, Esq. |
| Lawrence                 
 S. Venick                |
| Direct                   
 Dial: +1 310-728-5129    |
| Email:                   
 lvenick@loeb.com         |