<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: E U Holdings Pte. Ltd. -->
          <cik>0002143923</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Ordinary Shares, par value $0.001</securitiesClassTitle>
      <dateOfEvent>08/06/2024</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001964314</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>G50883209</issuerCusipNumber>
        </issuerCusips>
        <issuerName>JBDI Holdings Ltd</issuerName>
        <address>
          <com:street1>34 Gul Crescent</com:street1>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>629538</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Neo Chin Heng</personName>
          <personPhoneNum>65 6861 4150</personPhoneNum>
          <personAddress>
            <com:street1>34 Gul Crescent</com:street1>
            <com:city>Singapore</com:city>
            <com:stateOrCountry>U0</com:stateOrCountry>
            <com:zipCode>629538</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002143923</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>E U Holdings Pte. Ltd</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>U0</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>3947910.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>3947910.00</sharedDispositivePower>
        <aggregateAmountOwned>394791.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>46.0</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0002146134</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Ng Eng Guan</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>U0</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>3947910.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>3947910.00</sharedDispositivePower>
        <aggregateAmountOwned>3947910.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>46.0</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
        <commentContent>The Reporting Person is the equity owner of 50% of the shares of E U Holdings Pte. Ltd. and is also a director. Therefore, the Reporting Person has shared power and authority over the voting and disposition of the shares of the Issuer.</commentContent>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0002129216</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Neo Chin Heng</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>U0</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>3947910.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>3947910.00</sharedDispositivePower>
        <aggregateAmountOwned>3947910.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>46.0</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
        <commentContent>The Reporting Person is the equity owner of 50% of the shares of E U Holdings Pte. Ltd. and is also a director. Therefore, the Reporting Person has shared power and authority over the voting and disposition of the shares of the Issuer.</commentContent>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Ordinary Shares, par value $0.001</securityTitle>
        <issuerName>JBDI Holdings Ltd</issuerName>
        <issuerPrincipalAddress>
          <com:street1>34 Gul Crescent</com:street1>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>629538</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item2>
        <filingPersonName>E U Holdings Pte. Ltd</filingPersonName>
        <principalBusinessAddress>34 Gul Crescent, Singapore, Singapore 629538</principalBusinessAddress>
        <principalJob>Holding company</principalJob>
        <hasBeenConvicted>No</hasBeenConvicted>
        <convictionDescription>No</convictionDescription>
        <citizenship>U0</citizenship>
      </item2>
      <item3>
        <fundsSource>On October 10, 2022, the Reporting Person and others entered into the Acquisition Agreement pursuant to which Arc Development acquired an aggregate 490 Ordinary Shares of JBDI Investments Limited (representing approximately 4.9% shareholding interest in JBDI Investments Limited, the wholly-owned subsidiary of the Issuer) from the Reporting Person and others for aggregate consideration of US$800,000. As a term of the acquisition, the Reporting Person and others transferred the entire issued share capital of Jurong Barrels to JBDI Investments Limited. On January 12, 2023, the Reporting Person and others entered into a sale and purchase agreement pursuant to which the Reporting Person and others transferred his entire shareholding interest in Jurong Barrels to JBDI. The consideration is settled by JBDI allotting and issuing 1 Ordinary Share to the Reporting Person. On May 30, 2023, the Reporting Person and others entered into a reorganization agreement pursuant to which the Reporting Person and others transferred his 490 Ordinary Shares into the Issuer. The consideration was the Issuer issuing 4,704,179 Ordinary Shares to the Reporting Person. Upon completion of the reorganization, the Reporting Person owns 4,704,179 Ordinary Shares of the Issuer. On February 7, 2024, for purposes of the initial public offering, the Issuer effected a 1:2 share forward stock split resulting in the Reporting Person owning 9,408,368 Ordinary Shares of the Issuer. The Reporting Person subsequently sold 299,998 Ordinary Shares pursuant to a registration of resale shares during the initial public offering resulting in 9,108,360 Ordinary Shares current held of record by the Reporting Person. The Issuer effected a reverse stock split June 29, 2026 resulting in the current ownership of 3,947,910 ordinary shares.</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>The Reporting Person acquired its 3,947,910 shares of the Issuer pursuant to the reorganization and forward stock split described in Item 3, above. The Reporting Person does not have any plans or proposals that relate to items (a) through (j) above.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>3,947,910 Ordinary Shares, the percentage is 46.0%</percentageOfClassSecurities>
        <numberOfShares>The Reporting Person has shared voting and dispositive power over 3,947,910 Ordinary Shares, which represents 46.03% of the outstanding Ordinary Shares of the Issuer.</numberOfShares>
        <transactionDesc>There were no transactions in the class of securities reported that were effected during the past 60 days by the Reporting Person.</transactionDesc>
        <listOfShareholders>None</listOfShareholders>
        <date5PercentOwnership>Not applicable.</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>None</contractDescription>
      </item6>
      <item7>
        <filedExhibits>None</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>E U Holdings Pte. Ltd</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Neo Chin Heng</signature>
          <title>Director</title>
          <date>07/29/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Ng Eng Guan</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Ng Eng Guan</signature>
          <title>Director</title>
          <date>07/29/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Neo Chin Heng</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Neo Chin Heng</signature>
          <title>Director</title>
          <date>07/29/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
