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                                                            March 25, 2025

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

       Re: OMS Energy Technologies Inc.
           Amendment No. 7 to Registration Statement on Form F-1
           Filed March 20, 2025
           File No. 333-282986
Dear How Meng Hock:

     We have reviewed your amended registration statement and have the
following
comments.

        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.

Amendment No. 7 to Registration Statement on Form F-1
Unaudited Pro Forma Consolidated Statement of Operation For the Year ended
March 31,
2024, page 53

1.     Please quantitatively disclose how you calculated your pro forma cost of
revenue
       adjustment of $877 thousands. Disclose new basis of assets and their
useful lives.
Consolidated Financial Statements
Business Combination, page F-70

2.     We refer to the disclosure on pages F-29 and F-69 to F-71. Please
explain why the
       correction of the error resulted in less depreciation expense from June
16, 2023 to
       September 30, 2023 of $3.9 million and less depreciation expense from
June 16, 2023
       to March 31, 2024 of $4.1 million, while resulting in more depreciation
expense $0.3
       million for the six months ended 9/30/24. Explain the error in detail
and how it was
 March 25, 2025
Page 2

       corrected. Explain how useful lives have changed for your assets.
        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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