Company: MAGH
Filing Date: 2025-06-10
Form Type: CORRESP
Source: 0001641172-25-014488
Chunk: 0

Company: Magnitude International Ltd
Filing Date: 2025-06-10
Form: CORRESP
Chunk 0
---
June 10, 2025

Via Edgar

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

| Attention: |     | Howard                
 Efron                 |
|            |     | Jennifer              
 Monick                |
|            |     | Benjamin              
 Holt                  |
|            |     | Jeffrey               
 Gabor                 |
| Re:        |     | Magnitude             
 International Ltd     |
|            |     | Registration          
 Statement on Form F-1 |
|            |     | Filed                 
 May 28, 2025          
 File                  
 No. 333-287609        |

Ladies and Gentlemen:

On behalf of our client, Magnitude International Ltd, a foreign private issuer organized under the laws of the Cayman Islands (the “ Company”), we submit to the staff (the “ Staff”) of the Securities and Exchange Commission (the “ Commission”) this letter setting forth the Company’s response to the comments contained in the Staff’s letter dated June 6, 2025 on the Company’s Registration Statement on Form F-1 filed on May 28, 2025. Concurrently with the submission of this letter, the Company is submitting its revised registration statement on Form F-1 (the “ Revised Registration Statement”) and certain exhibits via EDGAR to the Commission.

The Staff’s comments from its letter dated June 6, 2025 are repeated below in bold and followed by the Company’s responses. We have included page numbers to refer to the location in the Revised Registration Statement where the language addressing the comments appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Revised Registration Statement.

Registration Statement on Form F-1 filed May 28, 2025

General

| 1. | Given                                                                                                                                 
 the substantial portion of your shares being registered for resale and the period those shares have been held since being initially   
 sold to each of the Resale Shareholders, please provide us with an analysis of your basis for determining that it is appropriate      
 to characterize the resale offering as a secondary offering under Securities Act Rule 415(a)(1)(i), as opposed to an indirect primary 
 offering. For guidance, refer to Securities Act Rules Compliance and Disclosure Interpretation 612.09.                                |

The Company respectfully submits that for the reasons more fully set forth below, the offering of the resale shares by the Resale Shareholders is not an indirect