Company: KMRK
Filing Date: 2025-06-05
Form Type: CORRESP
Source: 0001213900-25-051469
Chunk: 0

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-05
Form: CORRESP
Chunk 0
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June 5, 2025

Via Edgar Transmission

Ms. Sisi Cheng / Mr. Andrew Blume

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

| Re: | K-Tech Solutions Company Limited   
 Registration Statement on Form F-1 
 Filed on May 19, 2025              
 File No. 333-287391                |

Dear Ms. Cheng / Mr. Blume:

As counsel for the Company
and on its behalf, this letter is being submitted in response to the letter dated May 28, 2025 from the Securities and Exchange Commission
(the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced
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 disclosure on the cover page that the underwriters have a 30 day over-allotment option, 
 however, we note on page 12 that they have a 45 day over-allotment option. Please revise.            |

Response: We noted the
Staff’s comment and, in response hereto, we have revised the disclosure on page 12.

| 2. | Please revise Exhibit 5.1 to cover the over-allotment option, representative warrants, and if applicable, 
 the shares underlying the representative warrants.                                                        |

Response:We noted the
Staff’s comment and, in response hereto, we have revised exhibit 5.1.

| 3. | Please revise your capitalization and dilution discussions and tables to reflect the latest balance 
 sheet date presented in the filing.                                                                 |

Response: We noted the
Staff’s comment and, in response hereto, we have revised the disclosure on page 51.

Response: We noted the
Staff’s comment and, in response hereto, we have revised the disclosure on page 85.

<div align='center'>* * *</div>

Please contact the undersigned
at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.

Sincerely,

| /s/ Lawrence S. Venick      |
| Lawrence S. Venick          |
| Direct Dial: +852.3923.1188 |
| Email: