Company: KMRK
Filing Date: 2025-06-26
Form Type: CORRESP
Source: 0001213900-25-058516
Chunk: 0

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-26
Form: CORRESP
Chunk 0
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June 26, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

| Re: | K-TECH SOLUTIONS COMPANY LIMITED |

Registration Statement on Form S-1 (File No. 333-287391) (the “Registration Statement”)

Request for Acceleration of Effective Date

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules
and Regulations under the Securities Act of 1933, as amended, (the “Act”), American Trust Investment Services, Inc. as representative
of the underwriters of the offering, hereby joins the Company’s request for acceleration of the above-referenced Registration Statement,
requesting effectiveness for 4:30 p.m., Eastern Time on June 30, 2025, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act,
please be advised that the underwriters have distributed as many copies of the preliminary prospectus dated May 19, 2025
(the “Preliminary Prospectus”) to prospective underwriters and dealers, institutional investors, retail investors and others
as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The undersigned confirms that it has complied
with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with
or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced
issue.

If you have any questions regarding this request,
please contact our counsel Anthony DeMint of DEMINT LAW, PLLC, at 702-714-0889 or anthony@demintlaw.com.

| Very truly yours,                  |                                        |
| American Trust Investment Services |                                        |
| By:                                | /s/ Kristopher Kessler                 |
| Name:                              | Kristopher Kessler                     |
| Title:                             | Managing Principal, Investment Banking |