Company: DTCK
Filing Date: 2025-03-24
Form Type: F-3
Source: 0001683168-25-001820
Chunk: 27

Company: DAVIS COMMODITIES Ltd
Filing Date: 2025-03-24
Form: F-3
Chunk 27
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 accounting firm, given on the authority of said firm as experts in auditing
and accounting. The office of Onestop Assurance PAC is located at 10 Anson Road, #06-15, International Plaza, Singapore 079903.

| 22 |

<div align='center'>INCORPORATION OF DOCUMENTS BY REFERENCE</div>

The SEC allows us to “incorporate by reference”
into this prospectus certain information we file with the SEC. This means that we can disclose important information to you by referring
you to those documents. Any statement contained in a document incorporated by reference in this prospectus shall be deemed to be modified
or superseded for purposes of this prospectus to the extent that a statement contained herein, or in any subsequently filed document,
which also is incorporated by reference herein, modifies or supersedes such earlier statement. Any such statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part of this prospectus.

We hereby incorporate by reference into this prospectus
the following documents:

| (1) | our annual report on Form 20-F for the fiscal year ended December 31, 2023, filed with the SEC on May 15, 2024;                                                                                                                                                                                                                           |
| (2) | our unaudited interim financial statements on Form 6-K for the six months ended June 30, 2024, filed with the SEC on November 8, 2024;                                                                                                                                                                                                    |
| (3) | our reports of foreign private issuer on Form 6-K                                                                                                                                                                                                                                                                                         
 filed with the SEC on May 16, 2024, August                                                                                                                                                                                                                                                                                                
 1, 2024, August 30,                                                                                                                                                                                                                                                                                                                       
 2024 and December 23, 2024;                                                                                                                                                                                                                                                                                                               |
| (4) | the description of our Ordinary Shares contained in our registration statement on Form 8-A, filed with the SEC on September 14, 2023, the description of securities contained in Exhibit 2.2 to the 2023 Annual Report filed with the SEC on May 15, 2024 and any amendment or report filed for the purpose of updating such description; |
| (5) | any future annual reports on Form 20-F filed with the SEC after the date of this prospectus and prior to the termination of the offering of the securities offered by this prospectus; and                                                                                                                                                |
| (6) | any future reports of foreign private