SEC Comment Letter for Kandal M Venture (FMFC) — Jan 27, 2026

Kandal M Venture Ltd
Date: Jan. 27, 2026 · CIK: 0002024656 · Accession: 0000000000-26-000858

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File numbers found in text: 001-42715

Date

January 21, 2026

Author

Division of

Form

UPLOAD

Company

Kandal M Venture Ltd

Letter

Re: Kandal M Venture Ltd Form 20-F for the Fiscal Year Ended March 31, 2025 Filed July 30, 2025 File No. 001-42715 Dear Ngee Woon Lim:

January 21, 2026

Ngee Woon Lim Chief Executive Officer Kandal M Venture Ltd Padachi Village, Prek Ho Commune, Takhmao Town, Kandal Province, Kingdom of Cambodia

We have limited our review of your filing to the financial statements and related disclosures and have the following comments.

Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments.

Form 20-F for the Fiscal Year Ended March 31, 2025 Item 15. Controls and Procedures, page 77

1. Please amend your filing to explicitly disclose your conclusion regarding the effectiveness of your disclosure controls and procedures as of March 31, 2025. Refer to Item 15(a) of Form 20-F. 2. As this is the company s first annual report, please revise your Form 20-F to include the language required by Instruction 1 of the Instructions to Item 15 of Form 20-F. January 21, 2026 Page 2

In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Dale Welcome at 202-551-3865 or Kevin Stertzel at 202-551-3723 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

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<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 21, 2026

Ngee Woon Lim
Chief Executive Officer
Kandal M Venture Ltd
Padachi Village, Prek Ho Commune,
Takhmao Town, Kandal Province,
Kingdom of Cambodia

 Re: Kandal M Venture Ltd
 Form 20-F for the Fiscal Year Ended March 31, 2025
 Filed July 30, 2025
 File No. 001-42715
Dear Ngee Woon Lim:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 20-F for the Fiscal Year Ended March 31, 2025
Item 15. Controls and Procedures, page 77

1. Please amend your filing to explicitly disclose your conclusion
regarding the
 effectiveness of your disclosure controls and procedures as of March 31,
2025. Refer to
 Item 15(a) of Form 20-F.
2. As this is the company s first annual report, please revise your Form
20-F to include the
 language required by Instruction 1 of the Instructions to Item 15 of
Form 20-F.
 January 21, 2026
Page 2

 In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

 Please contact Dale Welcome at 202-551-3865 or Kevin Stertzel at
202-551-3723 with
any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>

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