# EDGAR Filing Document

**Accession Number:** 0001949478
**File Stem:** 0001683168-23-001406
**Filing Date:** 2023-3
**Character Count:** 3399
**Document Hash:** 640231ec775cad403ed1737a841f65ae
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-23-001406.hdr.sgml**: 20231017

**ACCESSION NUMBER**: 0001683168-23-001406

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230309

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DAVIS COMMODITIES Ltd
- **CENTRAL INDEX KEY:** 0001949478
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-FARM PRODUCT RAW MATERIALS [5150]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 10 BUKIT BATOK CRESCENT #10-01 THE SPIRE
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 658079
- **BUSINESS PHONE:** 65-6893 5333

**MAIL ADDRESS:**
- **STREET 1:** 10 BUKIT BATOK CRESCENT #10-01 THE SPIRE
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 658079

![](image_001.jpg)

**Davis Commodities Limited**

March 9, 2023

<u>Via EDGAR</u>

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| Attention: | Patrick Kuhn |
|  | Theresa Brillant |
|  | Nicholas Nalbantian |
|  | Mara Ransom |

---

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| | |
|:---|:---|
| **Re:** | **Davis Commodities Limited** |
|  | **Amendment No. 2 to Draft Registration Statement on Form F-1** |
|  | **Submitted February 28, 2023** |
|  | **CIK No. 0001949478** |

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Ladies and Gentlemen:

This letter is in response to the letter dated March 7, 2023, from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") addressed to Davis Commodities Limited (the "Company," "we," and "our"). For ease of reference, we have recited the Commission's comments in this response and numbered them accordingly. A Registration Statement on Form F-1 (the "Registration Statement") is being filed to accompany this letter.

*<u>Use of Proceeds, page 33</u>*

 

**1. We note your response to comment 2 and reissue in part. Please also include the interest rate and maturity of the Maxwill Foodlink bank loans. Refer to Item 3.C.4 of Form 20-F, incorporated by Item 4.a of Form F-1.**

In response to the Staff's comments, we revised our disclosure on page 33 of the Registration Statement to include the interest rate and maturity of the Maxwill Foodlink bank loans.

*<u>Exhibits</u>*

**2. We note that in previous versions of the registration statement you had included an opinion from Raja & Tann Singapore LLP regarding certain Singapore law matters, but these entries have since been removed. However, Raja & Tann Singapore LLP continues to provide advice on page 32 and is listed in the Legal Matters section on page 147. Please revise to provide a consent for this information or clarify this discrepancy.**

In response to the Staff's comments, we respectfully advise the Staff that we have filed the consent of Rajah & Tann Singapore LLP as exhibit 23.3.

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.

Very truly yours,

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| | |
|:---|:---|
| */s/ Li Peng Leck* | */s/ Li Peng Leck* |
| Name: | Li Peng Leck |
| Title: | Executive Chairwoman and<br> Executive Director |

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cc: Ying Li, Esq. <br> Hunter Taubman Fischer & Li LLC