Company: MAGH
Filing Date: 2025-06-10
Form Type: CORRESP
Source: 0001641172-25-014488
Chunk: 5

Company: Magnitude International Ltd
Filing Date: 2025-06-10
Form: CORRESP
Chunk 5
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 appears that the seller is acting
as a conduit for the issuer. Based on the forgoing analysis, the Company respectfully submits that the facts and circumstances surrounding
the investments in the Company as it began to prepare for its initial public offering and the registration of the resale of the shares
at issue do not support the conclusion that the Resale Shareholders are acting as underwriters or as a conduit for the Company. The Company
will not receive any proceeds from the sale of Resale Shares by any Resale Shareholders. The proceeds from the sale of shares will be
used by each Resale Shareholder for its own purposes. The shares were acquired in an exempted private transaction in which the Resale
Shareholders paid the full purchase price for the shares at the time of the sale, did not acquire their shares with a view to distribution
and undertook the full economic risk of ownership of Company’s securities from the date of purchase. Similarly, the Resale Shareholders
have not entered into any agreement, nor is any agreement being contemplated, whereby they would serve as underwriters in connection with
this offering and thus should not be viewed as “statutory underwriters” in connection with this offering. The decision to
offer and sell shares in the resale offering will be made by each Resale Shareholder and not by the Company.

Based
on the foregoing, the Company respectfully submits that the resale transaction covered by the resale prospectus is a secondary
offering by the Resale Shareholders permitted under Securities Act Rule 415(a)(1)(i) and not a primary offering by the Company.

| Very         
 truly yours, |            |
|              | /s/        
 Kyle Leung |
| Name:        | Kyle       
 Leung      |
|              | Partner    |
|              | Concord    
 & Sage PC  |

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