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                                                            December 5, 2024

How Meng Hock
Chief Executive Officer
OMS Energy Technologies Inc.
10 Gul Circle
Singapore 629566

       Re: OMS Energy Technologies Inc.
           Amendment No. 2 to Registration Statement on Form F-1
           Filed November 29, 2024
           File No. 333-282986
Dear How Meng Hock:

     We have reviewed your amended 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. Unless
we note
otherwise, any references to prior comments are to comments in our November 26,
2024 letter.

Amendment to Form F-1 filed November 29, 2024
Consolidated Statements of Profit and Loss and Other Comprehensive Income, page
F-5

1.     We note your response to prior comment 3. Since the revision appears to
be a
       correction of an error, please provide disclosure in accordance with IAS
8.
 December 5, 2024
Page 2

        Please contact Inessa Kessman at 202-551-3371 or Robert Littlepage at
202-551-3361
if you have questions regarding comments on the financial statements and
related
matters. Please contact Aliya Ishmukhamedova at 202-551-7519 or Mitchell Austin
at 202-
551-3574 with any other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Technology
cc:   Yarona Yieh
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