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                             August 22, 2023

       Oleg Bilinski
       Chief Executive Officer
       Mag Magna Corp.
       325 W Washington St., Ste 2877
       San Diego, CA 92103

                                                        Re: Mag Magna Corp.
                                                            Amendment No. 8 to
Registration Statement on Form S-1
                                                            Filed August 10,
2023
                                                            File No. 333-268561

       Dear Oleg Bilinski:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
August 1, 2023 letter.

       Amendment 8 to Form S-1 Filed on August 10, 2023

       Dilution, page 22

   1.                                                   We note your response
to comment 1 and that you present a net tangible book value
                                                        of ($13,417) as of
April 30, 2023, which includes your intangible assets of $8,206. Please
                                                        revise your net
tangible book value calculation to exclude intangible assets as well as
                                                        revise and review the
calculations within the other scenarios of your offering as
                                                        applicable.
 Oleg Bilinski
FirstName
Mag MagnaLastNameOleg   Bilinski
            Corp.
Comapany
August 22, NameMag
           2023      Magna Corp.
August
Page 2 22, 2023 Page 2
FirstName LastName
Mag Magna Corp Statement of Operations, page F-3

2.       As you have restated your statement of operations for the year ended
April 30, 2023,
         please include a description of the nature of the error in the notes
to the financial
         statements. Refer to ASC 250-10-50-7.
       You may contact Tara Harkins at 202-551-3639 or Sasha Parikh at
202-551-3627 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Cindy Polynice at 202-551-8707 or Laura Crotty at 202-551-7614 with any
other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences
cc:      Roger D. Linn