Company: KMRK
Filing Date: 2025-03-07
Form Type: DRSLTR
Source: 0001213900-25-021455
Chunk: 0

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-03-07
Form: DRSLTR
Chunk 0
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March 7, 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 January 29, 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 throughout your registration statement that you state                                                                             
 you do not have operations in mainland China. However, your website appears to indicate a production plant in Guang Dong Province, China, 
 and provides the contact information for such facility next to the information for your main Hong Kong office. Please advise or revise.   |

Response: The Company
would like to clarify that the production plant refers to a contract manufacturer of the Company and is not a part of the Group. The Company
has revised the relevant information on its website.

| 2. | We note that you are issuing Representative Warrants to the                                                                             
 Representative. Please disclose this on the cover page and, if true, state that the warrants and the shares underlying the warrants are 
 also being registered in this registration statement.                                                                                   |

Response: In response
to the Staff’s comment, the Company added the relevant disclosures on the cover page and page 111 in the revised DRS.

| 3. | We note that you state the underwriters will have an option                                                                                  
 to purchase additional Class A Shares within 30 days, however, on the cover page you state the underwriters will have a 45 day overallotment 
 option. Please revise.                                                                                                                       |

Response: In response
to the Staff’s comment, the Company added the relevant disclosures on page 13 in the revised DRS.

| 4. | We note your disclosure on page 28 that you are dependent                                                                            
 on Fully Starise Limited, a third-party supplier, to manufacture and supply your products. Please expand your disclosure to describe 
 the material terms of your long term supply agreement and file any material manufacturing agreements