# EDGAR Filing Document

**Accession Number:** 0001938534
**File Stem:** 0001493152-23-003026
**Filing Date:** 2023-1
**Character Count:** 3721
**Document Hash:** f11742068897ba06947234a9f9192e2e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-003026.hdr.sgml**: 20240430

**ACCESSION NUMBER**: 0001493152-23-003026

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230130

**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

January 30, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention: Thomas Jones

---

| | |
|:---|:---|
| **Re:** | **FBS Global Limited** |
|  | **Draft Registration Statement on Form F-1** |
|  | **Submitted December 5, 2022** |
|  | **CIK No. 0001938534** |

---

Ladies and Gentlemen:

By letter dated December 19, 2022, the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") provided FBS Global Limited (the "Company") with comments on the Company's draft 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 publicly filing a Registration Statement on Form F-1.

**<u>Amendment No. 3 to Draft Registration Statement submitted December 5, 2022</u>**

<u>Summary Compensation Table, page 93</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*1.* *We note your response to prior comment 2. Please tell us how you determined the salary amounts for Mr. Chew and Mr. Ang that are disclosed in the table on page 93 in view of the monthly salaries disclosed in the Employment Agreements section on page 93.* 

 

We have revised the disclosure on page 93, as requested.

Securities and Exchange Commission

Division of Corporation Finance

Attention: Thomas Jones

<u>Related Party Transactions, page 95</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*2.* *We note your revisions in response to prior comment 3. Please update the disclosure as of the most recent practicable date. Currently, your disclosure is as of June 30, 2022.* 

We have revised the disclosure, as requested.

<u>Consolidated Financial Statements, page F-1</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*3.* *Please update the financial statements and related disclosures included in the registration statement in accordance with the guidance outlined in Item 8.A.5 to Form 20-F to include at least the six month period ended June 30, 2022*.

We have updated the financial statements and related disclosures, 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>.

---

| | |
|:---|:---|
| 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