# EDGAR Filing Document

**Accession Number:** 0002024656
**File Stem:** 0001213900-25-051719
**Filing Date:** 2025-6
**Character Count:** 2366
**Document Hash:** 852225ec875ceccce6d7b683724c0ff2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-051719.hdr.sgml**: 20250825

**ACCESSION NUMBER**: 0001213900-25-051719

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250606

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Kandal M Venture Ltd
- **CENTRAL INDEX KEY:** 0002024656
- **STANDARD INDUSTRIAL CLASSIFICATION:** LEATHER & LEATHER PRODUCTS [3100]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** PADACHI VILLAGE, PREK HO COMMUNE
- **STREET 2:** TAKHMAO TOWN
- **CITY:** KANDAL PROVINCE
- **STATE:** E3
- **ZIP:** 08251
- **BUSINESS PHONE:** 85593522786

**MAIL ADDRESS:**
- **STREET 1:** PADACHI VILLAGE, PREK HO COMMUNE
- **STREET 2:** TAKHMAO TOWN
- **CITY:** KANDAL PROVINCE
- **STATE:** E3
- **ZIP:** 08251

June 6, 2025

**Via Edgar Transmission**

Ms. Erin Purnell

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

Re: Kandal M Venture Ltd Amendment No. 4 to Registration Statement on Form F-1 Filed May 30, 2025 File No. 333-282786

Dear Ms. Purnell:

As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated June 3, 2025 from the Securities and Exchange Commission (the "**Commission**") in which the staff of the Commission (the "**Staff**") commented on the above-referenced 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.

<u>Amendment No. 4 to Registration Statement on Form F-1 Management Compensation of</u> 

<u>Directors and Executive Officers, page 114</u>

1. **Please update your compensation disclosure to reflect the fiscal year ended March 31, 2025.** 

**Response:** In response to the Staff's comment, the Company has amended the relevant disclosures on page 114 of the Registration Statement.

\* \* \*

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

Sincerely,

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| |
|:---|
| */s/ Lawrence S. Venick* |
| Lawrence S. Venick |
| **Direct Dial:** +852.3923.1188 |
| **Email:** lvenick@loeb.com |

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