Company: KMRK
Filing Date: 2025-06-24
Form Type: CORRESP
Source: 0001213900-25-057445
Chunk: 0

Company: K-TECH SOLUTIONS CO LTD
Filing Date: 2025-06-24
Form: CORRESP
Chunk 0
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June 24, 2025

Via Edgar Transmission

Ms. Sisi Cheng / Mr. Andrew Blume

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

Washington, D.C. 20549

| Re: | K-Tech Solutions Company Limited                  
 Amendment No. 1 to Registration Statement on Form 
 F-1                                               
 Filed on June 5, 2025                             
 File No. 333-287391                               |

Dear Sir/Madam,

As counsel for the Company
and on its behalf, this letter is being submitted in response to the letter dated June 23, 2025 from the Securities and Exchange Commission
(the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced
Amendment No. 1 to 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 your response to prior comment 2. Please also remove the draft line from the opinion. |

Response: We noted the
Staff’s comment and, in response hereto, we have removed the draft line from Harneys’ opinion letter. Please refer to revised
exhibit 5.1.

| 2. | We note that your registration statement includes a number of blanks and omitted information. Please                                        
 provide all required missing information in your next amendment or tell us when you intend to do so. Please also confirm your understanding 
 that the staff will need sufficient time to review this information, and we may have additional comments at that time.                      |

Response: We noted the Staff’s
comment and, in response hereto, we have finalized the Form F-1 by removing brackets and filling out missing information.

Capitalization, page 51

| 3. | Please revise the “Amount due to related parties” figure on page 51 to agree with the amount 
 presented on the balance sheet on page F-23.                                                 |

Response: We noted the Staff’s
comment and, in response hereto, we have revised the disclosure on page 51.

<div align='center'>* * *</div>

Please contact the undersigned
at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.

Sincerely,

| /s/ Lawrence S. Venick      |