TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 3, 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. 5 to Registration Statement on Form F-1 Filed July 27, 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. Amendment No. 5 to Registration Statement on Form F-1 filed July 27, 2023 Exhibits 1. Refer to Exhibit 5.2. Please file a revised exhibit that includes counsel's consent. Also, the last sentence of the opinion appears to constitute an impermissible limitation. Please revise to delete that sentence. Further, paragraph 10 states that the counsel's opinion is that the "Relevant Statements" are fairly summarized. Revise to state that those statements are counsel's opinion. 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 Kelvin Ang FBS Global Limited August 3, 2023 Page 2 questions. Sincerely, FirstName LastNameKelvin Ang Division of Corporation Finance Comapany NameFBS Global Limited Office of Manufacturing August 3, 2023 Page 2 cc: David L. Ficksman, Esq. FirstName LastName