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                             December 12, 2022

       Chong Jiexiang Aloysius
       Chief Executive Officer
       Simpple Ltd.
       71 Ayer Rajah Crescent
       #03-07
       Singapore 139951

                                                        Re: Simpple Ltd.
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted November
21, 2022
                                                            CIK No. 0001948697

       Dear Chong Jiexiang Aloysius:

             We have reviewed your amended draft 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form F-1 Submitted
November 21, 2022

       Cover Page

   1.                                                   Please disclose on both
the cover page and in the listing information on page 16 that
                                                        you will not consummate
and close this offering without a listing approval letter from
                                                        Nasdaq Capital Market.
In this regard, we note your disclosure on page 108 of the
                                                        Underwriting section.
       Prospectus Summary, page 1

   2.                                                   We note your revised
disclosure in response to comment 3, including the information
                                                        about your market reach
across various industries in Singapore. Please provide additional
 Chong Jiexiang Aloysius
Simpple Ltd.
December 12, 2022
Page 2
         context for this information by comparing it to the market reach
and/or current position of
         your competitors in Singapore.
Our Industry, page 8

3.       We note your amended disclosure in response to comment 6. We note in
particular that
         your revised disclosure mentions a market research report from Gen
Consulting
         Company. Please file Gen Consulting Company's written consent as an
exhibit to the
         registration statement or explain why you do not believe you are
required to do so. Please
         refer to Rule 436 of the Securities Act.
Develop Strategic Partnerships, page 61

4.       We note your amended disclosure in response to comment 17. Please
provide additional
         information regarding the Innovation Grants that you have received to
date, including the
         material terms of such grants. In the section titled Awards and
Accreditations on page 73,
         please clarify whether you have received the maximum amount of each
Enterprise
         Singapore award.
Exclusive Distribution and Partnership Agreement with Shanghai Gaoxian, page 62

5.       We note your amended disclosure in response to comment 18. Please
revise to address
         the following:

                Explain why you believe that your exclusive distribution rights
under the Distribution
              Agreement will be renewed at the end of the first three-year
term. For example,
              please clarify whether this belief is based on negotiations, oral
communications,
              written agreements, or otherwise and update your Risk Factor on
page
              20 accordingly. We note that this risk factor indicates that you
are not aware of any
              information or arrangement which could lead to a cessation or
termination of existing
              agreements or relationships with any major customer, despite
missing the milestone
              MOVs for 2021 and likely missing the milestone MOVs for 2022
under the
              Distribution Agreement.

            State whether you own the intellectual property associated with
your robotics
          products. If applicable, please update the Intellectual Property
disclosure on page 70
          as well. To the extent that you do not own the intellectual property,
or to the extent
          that you are at risk of losing certain intellectual property rights
to Shanghai Gaoxian,
          please revise to state
FirstName LastNameChong          as much
                             Jiexiang     and update your risk factors
accordingly.
                                       Aloysius
Comapany NameSimpple
     Additionally,  pleaseLtd.
                           revise the exhibit index to indicate that you have
redacted exhibits
     pursuant to Item  601(b)(10)(iv)
December 12, 2022 Page 2               of Regulation S-K.
FirstName LastName
 Chong Jiexiang Aloysius
FirstName LastNameChong Jiexiang Aloysius
Simpple Ltd.
Comapany12,
December  NameSimpple
              2022       Ltd.
December
Page 3    12, 2022 Page 3
FirstName LastName
Licenses, page 70

6.       We note your amended disclosure in response to comment 19. If known,
please explain in
         further detail which Licenses you may be required to hold in the
future.
Government Regulations, page 71

7.       We note your response to comment 20, including that you believe that
you comply with
         all the laws and regulations mentioned in this section. Please revise
to describe the
         material effects of government regulations on your operations (i.e.,
describe the ways in
         which such laws and regulations actually impact your business).
       You may contact Blaise Rhodes at (202) 551-3774 or Lyn Shenk at (202)
551-3380 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Cara Wirth at (202) 551-7127 or Dietrich King at (202) 551-8071 with
any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services
cc:      Lawrence S. Venick