Company: MAGH
Filing Date: 2025-02-24
Form Type: DRSLTR
Source: 0001493152-25-008054
Chunk: 1

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRSLTR
Chunk 1
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 Please                                                                                                                              
 revise the Resale Prospectus cover page to disclose the offering price for the ordinary shares you and the Selling Shareholders are 
 offering pursuant to the Public Offering Prospectus.                                                                                |
|    | In                                                                                                                                  
 response to the Staff’s comment, the Company has added the related disclosure on the cover page of the Resale                       
 Prospectus.                                                                                                                         |

Prospectus Summary

Summary of Risk Factors, page 2

| 3. | Please                                                                                                                                                                                                 
 revise your Summary of Risk Factors so that it is no more than two pages, as required by Item 3 of Form F-1 and Item 105(b) of Regulation                                                              
 S-K.                                                                                                                                                                                                   |
|    | In                                                                                                                                                                                                     
 response to the Staff’s comment, the Company has revised the Summary of Risk Factors so that it is no more than two pages and in compliance with Item 3 of Form F-1 and Item 105(b) of Regulation S-K. |

Risk Factors

Risks Relating to Our Ordinary Shares and This Offering

We are a “controlled company” within the meaning of the rules of Nasdaq . . ., page 32

| 4. | Please                                                                                                                                  
 reconcile your disclosure on page 33 that you currently do not plan to rely on the controlled company exemptions from certain corporate 
 governance requirements of Nasdaq with your disclosure on page 105, which indicates that you do plan to rely on such exemptions.        |
|    | In                                                                                                                                      
 response to the Staff’s comment, the Company has revised the disclosure on page 30 to reconcile the disclosure on page                  
 107.                                                                                                                                    |

Corporate History and Structure, page 45

| 5. | Please                                                                                                                      
 revise to disclose the important events leading to the company’s current corporate structure, including the Reorganization, 
 as discussed in Note 1 on pages F-8 and F-9. Refer to Item 4.A.4 of Form 20-F.                                              |
|    | In                                                                                                                          
 response to the Staff’s comment, the Company has added related disclosures on page 42.                                      |

Management’s Discussion and Analysis of Financial Condition and Results of Operations, page 49

| 6. | Please                                                                                                                                   
 provide a roll forward of your backlog for each of the financial statement periods presented, or tell us why you believe such disclosure 
 is not material. In addition, as applicable, please quantify the backlog attributable to each of your five largest customers and         
 your largest customer, respectively. Finally,