# EDGAR Filing Document

**Accession Number:** 0002069858
**File Stem:** 0001213900-25-090198
**Filing Date:** 2025-9
**Character Count:** 4138
**Document Hash:** 845514bb305d665184673d00ff9dbd51
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-090198.hdr.sgml**: 20260312

**ACCESSION NUMBER**: 0001213900-25-090198

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250922

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** APEX Global Solutions Ltd
- **CENTRAL INDEX KEY:** 0002069858
- **STANDARD INDUSTRIAL CLASSIFICATION:** COATING, ENGRAVING & ALLIED SERVICES [3470]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 1 TUAS VIEW PLACE
- **STREET 2:** #03-14 WESTLINK ONE
- **CITY:** SINGAPORE
- **PROVINCE COUNTRY:** U0
- **ZIP:** 637433
- **BUSINESS PHONE:** 65-6909-0450

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 1 TUAS VIEW PLACE
- **STREET 2:** #03-14 WESTLINK ONE
- **CITY:** SINGAPORE
- **PROVINCE COUNTRY:** U0
- **ZIP:** 637433

![](image_001.jpg)

**E:** kevin@bevilacquapllc.com

**T:** 202.869.0888

**W:** bevilacquapllc.com

September 22, 2025

**Via EDGAR**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attn: | SiSi Cheng |
|  | Andrew Blume |
|  | Eranga Dias |
|  | Erin Purnell |

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| | |
|:---|:---|
| **Re:** | **APEX Global Solutions Ltd** |
|  | **Amendment No. 1 to Registration Statement on Form F-1** <br> **Filed September 8, 2025**<br> **File No. 333-289708** |

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Ladies and Gentlemen:

We hereby submit the responses of APEX Global Solutions Limited (the "Company") to the comments of the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") set forth in the Staff's letter, dated September 18, 2025, providing the Staff's comments with respect to the Company's Amendment No. 1 to Registration Statement on Form F-1 filed on September 8, 2025. Concurrently with the submission of this letter, the Company is filing Amendment No. 2 to Registration Statement via EDGAR with the Commission.

For the convenience of the Staff, each of the Staff's comments is included and is followed by the corresponding response of the Company. Unless the context indicates otherwise, references in this letter to "we," "us" and "our" refer to the Company on a consolidated basis.

<u>Amendment No. 1 to Registration Statement on Form F-1 filed September 8, 2025</u>

<u>Report of Independent Registered Public Accounting Firm, page F-2</u> 

&nbsp;&nbsp;&nbsp;&nbsp;**1.** **We note from your disclosure on page F-7 that the financial statements have been retroactively adjusted to reflect the voluntary surrender of the Class A and Class B ordinary shares by your shareholders on September 4, 2025 and the subsequent retirement of such shares. Given the retrospective presentation of the share reorganization in the historical financial statements, please request that your independent auditor provide you with a dual-dated or re-dated audit report as well as an updated consent to reflect the revised audit report.** 

**RESPONSE:** In response to the Staff's comments, we respectfully advise the Staff that we have included a dual-dated audit report as well as an updated Exhibit 23.1 consent in the registration statement.

1050 Connecticut Ave., NW, Suite 500

Washington, DC 20036

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|:---|:---|
| **PG.2** | ![](image_002.jpg) |

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September 22, 2025

If you would like to discuss any of the responses to the Staff's comments or if you would like to discuss any other matters, please contact Kevin Sun of Bevilacqua PLLC at 202-869-0888 (ext. 101) or Foo Ling Han, Chief Financial Officer of APEX Global Solutions Limited at +65 9673 5515.

Sincerely,

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| |
|:---|
| /s/ Kevin Sun |
| Kevin Sun, Esq. |
| Bevilacqua PLLC |

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&nbsp;&nbsp;&nbsp;&nbsp;cc. Goh Kwang Yong, Chairman of the Board of Directors and Chief Executive
 Officer of APEX Global Solutions Limited

1050 Connecticut Ave., NW, Suite 500

Washington, DC 20036