<SEC-DOCUMENT>0001104659-21-143450-index.html : 20220223
<SEC-HEADER>0001104659-21-143450.hdr.sgml : 20220223
<ACCEPTANCE-DATETIME>20211124130322
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-143450
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20211124

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FGI Industries Ltd.
		CENTRAL INDEX KEY:			0001864943
		STANDARD INDUSTRIAL CLASSIFICATION:	HEATING EQUIP, EXCEPT ELEC & WARM AIR & PLUMBING FIXTURES [3430]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		906 MURRAY ROAD
		CITY:			EAST HANOVER
		STATE:			NJ
		ZIP:			07869
		BUSINESS PHONE:		973-428-0400

	MAIL ADDRESS:	
		STREET 1:		906 MURRAY ROAD
		CITY:			EAST HANOVER
		STATE:			NJ
		ZIP:			07869
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2117584d13_correspimg01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2117584d13_correspimg01.jpg

</DOCUMENT>
</SEC-DOCUMENT>