November 15, 2024

Tse Tsz Tun
Chief Executive Officer and Director
Masonglory Ltd
Room 8, 25/F, CRE Centre
889 Cheung Sha Wan
Kowloon, Hong Kong

       Re: Masonglory Ltd
           Registration Statement on Form F-1
           Filed November 7, 2024
           File No. 333-283046
Dear Tse Tsz Tun:

       We have reviewed your registration statement and have the following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Form F-1 filed November 7, 2024
Description of Share Capital, page 104

1.     We note that the form of amended and restated memorandum of association
filed as
       Exhibit 3.2 contains exclusive forum provisions in sections 160-161.
Please revise
       your prospectus to describe the provisions, address any uncertainty as
to
       their enforceability and discuss the impact they may have on investors,
including
       increased costs to bring a claim and that the provisions can discourage
claims or limit
       investors' ability to bring a claim in a judicial forum that they find
favorable.


        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.
 November 15, 2024
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Eric McPhee at 202-551-3693 or Mark Rakip at 202-551-3573
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Catherine De Lorenzo at 202-551-3772 or Mary Beth Breslin at
202-551-3625 with
any other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Kyle Leung, Esq.