Company: KMRK
Filing Date: 2025-03-07
Form Type: DRSLTR
Source: 0001213900-25-021455
Chunk: 3

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-03-07
Form: DRSLTR
Chunk 3
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 In this regard, your footnote should include more fulsome information for users of financial 
 statements to better understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from your contracts with       
 customers. For example, we were unable to find any disclosures surrounding the nature of your performance commitments as required by         
 ASC 606-10-50-12, in addition to the disclosures required by ASC 606-10-50-8b and 50-9. Revise your footnote accordingly.                    |

Response: In response to the Staff’s
comment, the Company revised relevant disclosure on page F-11 in the revised DRS.

| 16. | Please revise your segment footnote to comply with the disclosure 
 requirement outlined in ASC 280-10-50-21a.                        |

Response: In response to the Staff’s
comments, the Company revised the relevant disclosure on page F-12 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       |

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