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                              March 9, 2023

       Kelvin Ang
       Chief Executive Officer
       FBS Global Limited
       74 Tagore Lane
       #02-00 Sindo Industrial Estate
       Singapore 787498

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

       Dear Kelvin Ang:

             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
February 27, 2023 letter.

       Amendment No. 2 to Registration Statement on Form F-1 filed March 1,
2023

       Our Articles of Association, page 27

   1.                                                   We note your response
to prior comment 1. Please revise the second sentence of this risk
                                                        factor and your
articles of incorporation to state clearly whether the provision applies to
                                                        claims arising under
the Securities Act and the Exchange Act. If you do not revise your
                                                        articles, please tell
us how you will make investors aware of the provision   s limited
                                                        applicability. For
example, will you include the disclosure in future filings?
 Kelvin Ang
FirstName
FBS GlobalLastNameKelvin Ang
            Limited
Comapany
March      NameFBS Global Limited
       9, 2023
March2 9, 2023 Page 2
Page
FirstName LastName
General

2.       Please relocate Part II of your registration statement to the end of
your 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.
       You may contact Mindy Hooker at 202-551-3732 or Kevin Woody at
202-551-3629 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Thomas Jones at 202-551-3602 or Geoff Kruczek at 202-551-3641 with any
other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Manufacturing
cc:      David L. Ficksman, Esq.