0001683168-23-006424.txt : 20231017 0001683168-23-006424.hdr.sgml : 20231017 20230914142647 ACCESSION NUMBER: 0001683168-23-006424 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230914 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 CORRESP 1 filename1.htm

Davis Commodities Limited

September 14, 2023

Via EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention:	Nicholas Nalbantian
	Mara Ransom

	Re:	Davis Commodities Limited
		Registration Statement on Form F-1, as amended
		Initially Filed on March 9, 2023
		File No. 333-270427

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Davis Commodities Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on September 18, 2023, or as soon thereafter as practicable.

Very truly yours,

Davis Commodities Limited

By:	/s/ Li Peng Leck
	Name:	Li Peng Leck
	Title:	Executive Chairwoman and Executive Director (Principal Executive Officer)

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