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SEC Comment Letter for Kandal M Venture (FMFC) — Feb 9, 2026

Kandal M Venture Ltd
Date: Feb. 9, 2026 · CIK: 0002024656 · Accession: 0000000000-26-001323

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File numbers found in text: 001-42715

Date
February 9, 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 Yui Kwong Fok:

February 9, 2026

Yui Kwong Fok Chief Executive Officer Kandal M Venture Ltd Padachi Village, Prek Ho Commune, Takhmao Town, Kandal Province, Kingdom of Cambodia

We have completed our review of your filing. 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.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 9, 2026

Yui Kwong Fok
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 Yui Kwong Fok:

 We have completed our review of your filing. 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.

 Sincerely,

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