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The Pentax K/M flange focal distance (45.46mm) is shorter than PL FFD (52.00mm).
It is necessary to sink the lens into the camera body to reach infinity focus.
This is impossible for many lenses since they have larger diameter, and can't be recessed into the PL mount.
It is possible to make an adapter for closeups/macro purposes though, but demand for it will be quite low.
We don't plan to make it, therefore.