According to an Eastern Sabah Security Command (Esscom) source, the group has been identified and Esscom is working with the Philippines to strengthen their evidence.
The source said that Esscom received good cooperation from the Philippine authorities which had ordered its marine police to track down the suspects in its waters.
It also said that Esscom would consider publishing photographs of the suspects for the public to identify.
Bernama reported that Esscom intelligence director Datuk Ahmad Nadzer Nordin had said that based on intelligence network, there were 14 kidnapping groups from southern Philippines.
Of the number, at least four had carried out kidnappings in Sabah's east coast, he said.
In the 11.10pm incident on Saturday, Kpl Abdul Rajah Jamuan, 32, was killed while his colleague, Kons Zakia Aleip, 26, was believed to have been abducted by a group of eight armed men at the Mabul Water Bungalow Resort off Semporna.
The latest incident follows the kidnapping of a fish breeder and his worker in Kunak near Lahad Datu by armed men last month.