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                                                            December 17, 2024

Kelvin Ang
Chief Executive Officer
FBS Global Limited
74 Tagore Lane
#02-00 Sindo Industrial Estate
Singapore 787498

       Re: FBS Global Limited
           Registration Statement on Form F-1
           Filed December 5, 2024
           File No. 333-283619
Dear Kelvin Ang:

       We have reviewed your 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.

Registration Statement on Form F-1 filed December 5, 2024
Report of Independent Registered Accounting Firm, page F-28

1.     Please amend your registration statement to have your auditor remove the
language in
       the fourth paragraph which states    and in accordance with auditing
standards
       generally accepted in the United States of America.    Please refer to
PCAOB Auditing
       Standard 3101.
Report of Independent Registered Accounting Firm, page F-29

2.     Please remove the reference to the Independent Auditor's report on page
F-29 or
       explain why you have this placeholder. Please also remove the reference
in your
       index to the financial statements on page F-1 if appropriate.
 December 17, 2024
Page 2
Exhibits

3.     Please file as exhibits dated consents of the director nominees.
General

4.     We note your disclosure on page Alt-2 that the Resale Prospectus
Shareholders may
       sell their securities by means of "purchases by a broker-dealer as
principal and resale
       by the broker-dealer for its account." Please confirm your understanding
that the sale
       by a Resale Prospectus Shareholder by such means would constitute a
material change
       to your plan of distribution requiring a post-effective amendment. Refer
to your
       undertaking provided pursuant to Item 512(a)(1)(iii) of Regulation S-K.


        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Mindy Hooker at 202-551-3732 or Kevin Woody at
202-551-3629 if
you have questions regarding comments on the financial statements and related
matters. Please contact Thomas Jones at 202-551-3602 or Geoffrey Kruczek at
202-551-3641
with any other questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing
cc:   David L. Ficksman, Esq.
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