Company: MAGH
Filing Date: 2025-03-20
Form Type: DRSLTR
Source: 0001641172-25-000050
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Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRSLTR
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<div align='center'>Concord & Sage PC</div>

March 20, 2025

Via Edgar

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

| Attention: |     | Howard                                            
 Efron                                             |
|            |     | Jennifer                                          
 Monick                                            |
|            |     | Benjamin                                          
 Holt                                              |
|            |     | Brigitte                                          
 Lippmann                                          |
| Re:        |     | Magnitude                                         
 International Ltd                                 |
|            |     | Amendment                                         
 No. 1 to Draft Registration Statement on Form F-1 |
|            |     | Submitted                                         
 February 24, 2025                                 
 CIK                                               
 No. 0002046117                                    |

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 March 10, 2025 on the Company’s amended draft registration statement on Form F-1 submitted on February 24, 2025. Concurrently with the submission of this letter, the Company is submitting its revised draft registration statement on Form F-1 (the “ Revised Draft Registration Statement”) and certain exhibits via EDGAR to the Commission.

The Staff’s comments from its letter dated March 10, 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 Draft 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 Draft Registration Statement.

Concord & Sage PC. Email: info@concordsage.com

1360 Valley Vista Dr, Suite 140, Diamond Bar CA 91765

Amendment No. 1 to Draft Registration Statement on Form F-1 submitted February 24, 2025

Material Cash Requirements, page 60

| 1. | We                                                                                                                                      
 note your response to prior comment 8. Please revise to disclose that bank borrowings are secured by legal assignment of life insurance 
 policies, as discussed in Note 5 on page F-24, Note 11 on page