Company: DTCK
Filing Date: 2025-03-31
Form Type: CORRESP
Source: 0001683168-25-002089
Chunk: 0

Company: DAVIS COMMODITIES Ltd
Filing Date: 2025-03-31
Form: CORRESP
Chunk 0
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<div align='center'>Davis Commodities Limited</div>

March 31, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

| Re: | Davis Commodities Limited                                |
|     | Registration Statement on Form F-3 (File No. 333-286042) |
|     | Request for Acceleration of Effectiveness                |

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules
and Regulations under the Securities Act of 1933, as amended, Davis Commodities Limited hereby requests an acceleration of the effectiveness
of the above-referenced Registration Statement on Form F-3, as amended, so that such Registration Statement will become effective at 5:00
p.m., Eastern Time, on March 31, 2025, or as soon thereafter as practicable.

The Company understands that the Commission will
consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company
is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in
the Registration Statement.

Very truly yours,

|        | /s/ Li Peng Leck                                                           |
| Name:  | Li Peng Leck                                                               |
| Title: | Executive Chairperson and Executive Director (Principal Executive Officer) |