<?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/A</submissionType>
    <previousAccessionNumber>0001493152-26-035149</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Siow Kim Lian -->
          <cik>0002141431</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Ordinary Shares, par value $0.001</securitiesClassTitle>
      <dateOfEvent>09/07/2026</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>Siow Kim Lian</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>0002141431</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Siow Kim Lian</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>U0</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>0.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>0.00</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </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>JBDI Holdings Limited</filingPersonName>
        <principalBusinessAddress>34 Gul Crescent, Singapore, Singapore, 629538</principalBusinessAddress>
        <principalJob>34 Gul Crescent, Singapore, Singapore, 629538</principalJob>
        <hasBeenConvicted>No</hasBeenConvicted>
        <convictionDescription>No</convictionDescription>
        <citizenship>Singapore</citizenship>
      </item2>
      <item3>
        <fundsSource>The information set forth in Item 4 and Item 5 is hereby incorporated by reference into this Item 3.</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>On September 7, 2026, Ms. Siow entered into a share purchase agreement (the "SPA") with Ms. Marcia Pong Yoke Seen (the "Purchaser"), a copy of which is incorporated by reference into this Amendment No. 1 as Exhibit A. Pursuant to the SPA, Ms. Siow sold 1,248,574 Ordinary Shares to the Purchaser for an aggregate consideration of US$1,370,000.00, representing 13.12% of the total issued and outstanding share capital of the Issuer immediately prior to the transactions contemplated under the Agreement (the "Transaction"). The Transaction was closed on September 10, 2026. Upon the completion of the Transaction, Ms. Siow does not hold any Ordinary Share or other equity interests in the Issuer.

The Reporting Person disposed beneficial ownership of the Ordinary Shares for personal financial planning purposes. Other than the foregoing, the Reporting Persons has no present plans or proposals that relate to or that would result in any of the actions specified in clauses (a) through (j) of Item 4 of Schedule 13D of the Act.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>0.00 Ordinary Shares, representing 0.00% of the total issued and outstanding share capital of the Issuer.</percentageOfClassSecurities>
        <numberOfShares>The Reporting Person does not have any Ordinary Share or other equity interests in 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>As of September 10, 2026, the Reporting Person has ceased to be the beneficial owner of more than five percent (5%) of the Ordinary Shares outstanding. The filing of this Amendment constitutes an exit filing for the Reporting Person.</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>The information set forth in Item 4 and Item 5 is hereby incorporated by reference into this Item 6.

Except as described above or elsewhere provided in this Amendment or incorporated by reference in this Amendment, there are no contracts, arrangements, understandings or relationships (legal or otherwise) between the Reporting Person and any person with respect to any securities of the Issuer, including, but not limited to, transfer or voting of any securities, finder's fees, joint ventures, loan or option arrangements, puts or calls, guarantees of profits, division of profits or losses, or the giving or withholding of proxies.</contractDescription>
      </item6>
      <item7>
        <filedExhibits>Exhibit A: Share Purchase Agreement, dated as of September 7, 2026, by and between Ms. Siow and the Purchaser</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Siow Kim Lian</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Siow Kim Lian</signature>
          <title>Siow Kim Lian</title>
          <date>09/14/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>

</edgarSubmission>
