diff --git a/src/AR.Iec61850/Osi/CotpClient.cs b/src/AR.Iec61850/Osi/CotpClient.cs
index 094bee2..491f379 100644
--- a/src/AR.Iec61850/Osi/CotpClient.cs
+++ b/src/AR.Iec61850/Osi/CotpClient.cs
@@ -2,6 +2,10 @@ namespace AR.Iec61850.Osi;
 
 public sealed class CotpClient
 {
+    internal const int MaximumReassembledResponseBytes = 64 * 1024 * 1024;
+    internal const int MaximumResponseFragments = 1_048_576;
+    internal const int MaximumEmptyNonFinalFragments = 1_024;
+
     private readonly TpktClient _tpkt;
 
     public CotpClient(TpktClient tpkt)
@@ -53,50 +57,113 @@ public async Task<byte[]> ReceiveDataAsync(CancellationToken cancellationToken)
         if (!IsConnected)
             throw new InvalidOperationException("COTP session is not connected.");
 
-        var parts = new List<byte[]>();
-        var total = 0;
-        var guard = 0;
+        using var accumulator = new CotpDataSequenceAccumulator(
+            MaximumReassembledResponseBytes,
+            MaximumResponseFragments,
+            MaximumEmptyNonFinalFragments);
 
-        while (true)
+        while (!accumulator.IsComplete)
         {
             cancellationToken.ThrowIfCancellationRequested();
-
             var tpktPayload = await _tpkt.ReceiveTpktAsync(cancellationToken).ConfigureAwait(false);
-            if (tpktPayload.Length < 3)
-                throw new InvalidDataException($"COTP data response is too short ({tpktPayload.Length} byte).");
-
-            var headerLength = tpktPayload[0];
-            if (headerLength < 2 || tpktPayload.Length < headerLength + 1)
-                throw new InvalidDataException($"Invalid COTP data header length {headerLength} for payload size {tpktPayload.Length}.");
+            accumulator.AppendTpktPayload(tpktPayload);
+        }
 
-            if (tpktPayload[1] != 0xF0)
-                throw new InvalidDataException($"Expected COTP Data TPDU 0xF0, received 0x{tpktPayload[1]:X2}.");
+        return accumulator.Complete();
+    }
+}
 
-            var endOfTransmission = (tpktPayload[2] & 0x80) != 0;
-            var userDataOffset = headerLength + 1;
-            var userData = tpktPayload[userDataOffset..];
-            parts.Add(userData);
-            total += userData.Length;
+/// <summary>
+/// Reassembles one COTP Data TPDU sequence. Large MMS FileRead responses can
+/// legitimately span thousands of TPKT/COTP frames, so safety is enforced by
+/// bounded total bytes plus very high fragment and empty-fragment guards rather
+/// than the previous interoperability-breaking 32-fragment ceiling.
+/// </summary>
+internal sealed class CotpDataSequenceAccumulator : IDisposable
+{
+    private readonly long _maximumBytes;
+    private readonly int _maximumFragments;
+    private readonly int _maximumEmptyNonFinalFragments;
+    private readonly MemoryStream _buffer = new();
+    private int _fragmentCount;
+    private int _emptyNonFinalFragments;
+
+    public CotpDataSequenceAccumulator(
+        long maximumBytes,
+        int maximumFragments,
+        int maximumEmptyNonFinalFragments)
+    {
+        if (maximumBytes <= 0)
+            throw new ArgumentOutOfRangeException(nameof(maximumBytes));
+        if (maximumFragments <= 0)
+            throw new ArgumentOutOfRangeException(nameof(maximumFragments));
+        if (maximumEmptyNonFinalFragments <= 0)
+            throw new ArgumentOutOfRangeException(nameof(maximumEmptyNonFinalFragments));
+
+        _maximumBytes = maximumBytes;
+        _maximumFragments = maximumFragments;
+        _maximumEmptyNonFinalFragments = maximumEmptyNonFinalFragments;
+    }
 
-            if (endOfTransmission)
-                break;
+    public bool IsComplete { get; private set; }
+    public int FragmentCount => _fragmentCount;
+    public long ReassembledBytes => _buffer.Length;
 
-            guard++;
-            if (guard > 32)
-                throw new InvalidDataException("COTP segmented response exceeded 32 TPDU fragments.");
+    public void AppendTpktPayload(ReadOnlySpan<byte> tpktPayload)
+    {
+        if (IsComplete)
+            throw new InvalidOperationException("The COTP Data TPDU sequence is already complete.");
+        if (tpktPayload.Length < 3)
+            throw new InvalidDataException($"COTP data response is too short ({tpktPayload.Length} byte)." );
+
+        var headerLength = tpktPayload[0];
+        if (headerLength < 2 || tpktPayload.Length < headerLength + 1)
+            throw new InvalidDataException($"Invalid COTP data header length {headerLength} for payload size {tpktPayload.Length}." );
+        if (tpktPayload[1] != 0xF0)
+            throw new InvalidDataException($"Expected COTP Data TPDU 0xF0, received 0x{tpktPayload[1]:X2}." );
+
+        _fragmentCount++;
+        if (_fragmentCount > _maximumFragments)
+        {
+            throw new InvalidDataException(
+                $"COTP segmented response exceeded the bounded limit of {_maximumFragments:N0} TPDU fragments. " +
+                $"Reassembled {_buffer.Length:N0} byte(s) before EOT." );
         }
 
-        if (parts.Count == 1)
-            return parts[0];
+        var endOfTransmission = (tpktPayload[2] & 0x80) != 0;
+        var userDataOffset = headerLength + 1;
+        var userDataLength = tpktPayload.Length - userDataOffset;
 
-        var result = new byte[total];
-        var offset = 0;
-        foreach (var part in parts)
+        if (userDataLength == 0 && !endOfTransmission)
         {
-            Buffer.BlockCopy(part, 0, result, offset, part.Length);
-            offset += part.Length;
+            _emptyNonFinalFragments++;
+            if (_emptyNonFinalFragments > _maximumEmptyNonFinalFragments)
+            {
+                throw new InvalidDataException(
+                    $"COTP segmented response contained more than {_maximumEmptyNonFinalFragments:N0} empty non-final TPDU fragments." );
+            }
         }
 
-        return result;
+        if (_buffer.Length + userDataLength > _maximumBytes)
+        {
+            throw new InvalidDataException(
+                $"COTP segmented response exceeded the bounded reassembly limit of {_maximumBytes:N0} byte(s). " +
+                $"Fragments={_fragmentCount:N0}, receivedBeforeFragment={_buffer.Length:N0}, incoming={userDataLength:N0}." );
+        }
+
+        if (userDataLength > 0)
+            _buffer.Write(tpktPayload[userDataOffset..]);
+
+        IsComplete = endOfTransmission;
     }
-}
+
+    public byte[] Complete()
+    {
+        if (!IsComplete)
+            throw new InvalidOperationException("The COTP Data TPDU sequence ended before EOT.");
+
+        return _buffer.ToArray();
+    }
+
+    public void Dispose() => _buffer.Dispose();
+}
\ No newline at end of file
diff --git a/tests/AR.Iec61850.Tests/Osi/CotpLargeSegmentedResponseTests.cs b/tests/AR.Iec61850.Tests/Osi/CotpLargeSegmentedResponseTests.cs
new file mode 100644
index 0000000..dbe498d
--- /dev/null
+++ b/tests/AR.Iec61850.Tests/Osi/CotpLargeSegmentedResponseTests.cs
@@ -0,0 +1,82 @@
+using AR.Iec61850.Osi;
+
+namespace AR.Iec61850.Tests.Osi;
+
+public sealed class CotpLargeSegmentedResponseTests
+{
+    [Fact]
+    public void Reassembles_More_Than_ThirtyTwo_Data_Tpdu_Fragments()
+    {
+        const int fragmentCount = 2_048;
+        const int bytesPerFragment = 997;
+        using var accumulator = new CotpDataSequenceAccumulator(
+            maximumBytes: 4 * 1024 * 1024,
+            maximumFragments: 4_096,
+            maximumEmptyNonFinalFragments: 32);
+
+        var expected = new byte[fragmentCount * bytesPerFragment];
+        for (var fragment = 0; fragment < fragmentCount; fragment++)
+        {
+            var data = new byte[bytesPerFragment];
+            for (var index = 0; index < data.Length; index++)
+            {
+                var value = (byte)((fragment + index) % 251);
+                data[index] = value;
+                expected[(fragment * bytesPerFragment) + index] = value;
+            }
+
+            accumulator.AppendTpktPayload(BuildDataTpdu(
+                data,
+                endOfTransmission: fragment == fragmentCount - 1));
+        }
+
+        var actual = accumulator.Complete();
+
+        Assert.Equal(fragmentCount, accumulator.FragmentCount);
+        Assert.Equal(expected.LongLength, accumulator.ReassembledBytes);
+        Assert.Equal(expected, actual);
+    }
+
+    [Fact]
+    public void Rejects_Response_When_Bounded_Byte_Limit_Is_Exceeded()
+    {
+        using var accumulator = new CotpDataSequenceAccumulator(
+            maximumBytes: 10,
+            maximumFragments: 100,
+            maximumEmptyNonFinalFragments: 10);
+
+        accumulator.AppendTpktPayload(BuildDataTpdu(new byte[8], endOfTransmission: false));
+
+        var exception = Assert.Throws<InvalidDataException>(() =>
+            accumulator.AppendTpktPayload(BuildDataTpdu(new byte[3], endOfTransmission: true)));
+
+        Assert.Contains("reassembly limit", exception.Message, StringComparison.OrdinalIgnoreCase);
+    }
+
+    [Fact]
+    public void Rejects_Too_Many_Empty_NonFinal_Fragments()
+    {
+        using var accumulator = new CotpDataSequenceAccumulator(
+            maximumBytes: 1024,
+            maximumFragments: 100,
+            maximumEmptyNonFinalFragments: 2);
+
+        accumulator.AppendTpktPayload(BuildDataTpdu(Array.Empty<byte>(), endOfTransmission: false));
+        accumulator.AppendTpktPayload(BuildDataTpdu(Array.Empty<byte>(), endOfTransmission: false));
+
+        var exception = Assert.Throws<InvalidDataException>(() =>
+            accumulator.AppendTpktPayload(BuildDataTpdu(Array.Empty<byte>(), endOfTransmission: false)));
+
+        Assert.Contains("empty non-final", exception.Message, StringComparison.OrdinalIgnoreCase);
+    }
+
+    private static byte[] BuildDataTpdu(byte[] userData, bool endOfTransmission)
+    {
+        var result = new byte[userData.Length + 3];
+        result[0] = 0x02;
+        result[1] = 0xF0;
+        result[2] = endOfTransmission ? (byte)0x80 : (byte)0x00;
+        userData.CopyTo(result, 3);
+        return result;
+    }
+}
\ No newline at end of file