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
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<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>