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                             November 23, 2021

       John Chen
       Executive Chairman
       FGI Industries Ltd.
       906 Murray Road
       East Hanover, NJ 07869

                                                        Re: FGI Industries Ltd.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed October 4,
2021
                                                            File No. 333-259457

       Dear Mr. Chen:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
[Month day, year] letter.

       Amendment No. 2 to Registration Statement on Form S-1

       Prospectus Summary, page 2

   1.                                                   Please disclose whether
you are required to obtain any approvals to offer securities to
                                                        foreign investors,
whether you have received such approvals and the consequences to you
                                                        and your investors if
you do not receive or maintain the approvals, inadvertently conclude
                                                        that such approvals are
not required, or applicable laws, regulations, or interpretations
                                                        change and you are
required to obtain approval in the future.
       Risk Factors
       Regulatory bodies of the United States , page 21

   2.                                                   Please expand your risk
factor disclosure to discuss that the United States Senate passed
 John Chen
FGI Industries Ltd.
November 23, 2021
Page 2
         the Accelerating Holding Foreign Companies Accountable Act, which, if
enacted, would
         decrease the number of non-inspection years from three years to two,
thus reducing the
         time period before your securities may be prohibited from trading or
delisted.


       You may contact Melissa Gilmore at 202-551-3777 or Andrew Blume at
202-551-3254 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Sherry Haywood at 202-551-3345 or Jay Ingram at 202-551-3397 with any
other
questions.



FirstName LastNameJohn Chen                                 Sincerely,
Comapany NameFGI Industries Ltd.
                                                            Division of
Corporation Finance
November 23, 2021 Page 2                                    Office of
Manufacturing
FirstName LastName