# EDGAR Filing Document

**Accession Number:** 0001938534
**File Stem:** 0001493152-23-007964
**Filing Date:** 2023-3
**Character Count:** 4016
**Document Hash:** 4a7057026c69699d17d0dff41dbe6976
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-007964.hdr.sgml**: 20240430

**ACCESSION NUMBER**: 0001493152-23-007964

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230316

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FBS Global Ltd
- **CENTRAL INDEX KEY:** 0001938534
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS MANUFACTURING INDUSTRIES [3990]
- **ORGANIZATION NAME:** 04 Manufacturing
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 74 TAGORE LANE,
- **STREET 2:** #02-00 SINDO INDUSTRIAL
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 787498
- **BUSINESS PHONE:** 65 62857781

**MAIL ADDRESS:**
- **STREET 1:** 74 TAGORE LANE,
- **STREET 2:** #02-00 SINDO INDUSTRIAL
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 787498

**FBS Global Limited**

74 Tagore Lane, #02-00

Sindo Industrial Estate

Singapore 787498

March 16, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention: Thomas Jones

---

| | |
|:---|:---|
| **Re:** | **FBS Global Limited** |
|  | **Amendment No. 2 to Registration Statement on Form F-1** |
|  | **Submitted March 1, 2023** |
|  | **File No. 333-269469** |

---

Ladies and Gentlemen:

By letter dated March 9, 2023, the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") provided FBS Global Limited (the "Company") with comments on the Company's Amendment No. 2 to Registration Statement on Form F-1, described above.

This letter contains the Company's responses to the Staff's comments. The numbered responses and the headings set forth below correspond to the numbered comments and headings in the Staff's letter to the Offering Statement.

Concurrently herewith, the Company is filing Amendment No. 3 to the Registration Statement on Form F-1.

**<u>Amendment No. 1 to Registration Statement submitted February 17, 2023</u>**

<u>Risk Factors</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*1.* *We note your response to comment 1. Please revise the second sentence of this risk factoryou're your articles of association to state clearly whether the provision applies to claims arising under the Securities Act and the Exchange Act.* 

We have revised the disclosure on page 27, as requested, and are updating the Company's Amended and Restated Articles of Association to confirm that claims arising under the Securities Act and Exchange Act are exempt from this waiver. Article 166(2) will be revised as follows (with amended language noted in **bold**):

"(2) Each Member agrees to waive any claim or right of action he might have, whether individually or by or in the right of the Company, against any Director on account of any action taken by such Director, or the failure of such Director to take any action in the performance of his duties with or for the Company; PROVIDED THAT such waiver shall not extend to any matter in respect of any fraud, willful default or dishonesty which may attach to such Director **and such waiver shall not apply to claims arising under the Securities Act and the Exchange Act**".

<u>General</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*2.* *Please relocate Part II of your registration statement to the end of the document as requested in prior comment 3. In this regard, we note that Part II appears after page 122 instead of after page Alt-3.* 

We have revised the disclosure, as requested.

If you have any questions regarding this response, please direct them to our counsel David Ficksman at 310-789-1290 or <u>dficksman@troygould.com</u> or Joilene Wood at 415-305-4651 or <u>jwood@troygould.com</u>.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| FBS Global Limited | FBS Global Limited |
|  | */s/ Kelvin Ang* |
| By: | Kelvin Ang |
|  | Chief Executive Officer |

---

cc: David L. Ficksman <br> R. Joilene Wood