<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13D</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002058401</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Ordinary Shares, par value $0.00025</securitiesClassTitle>
      <dateOfEvent>12/31/2024</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001991261</issuerCIK>
        <issuerCUSIP>G8292E102</issuerCUSIP>
        <issuerName>SKK Holdings Ltd</issuerName>
        <address>
          <com:street1>27 FIRST LOK YANG ROAD</com:street1>
          <com:city>SINGAPORE</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>629735</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Xiaoyan Liao</personName>
          <personPhoneNum>65 6334 3831</personPhoneNum>
          <personAddress>
            <com:street1>27 First Lok Yang Road</com:street1>
            <com:city>Singapore</com:city>
            <com:stateOrCountry>U0</com:stateOrCountry>
            <com:zipCode>629735</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002058401</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Xiaoyan Liao</reportingPersonName>
        <fundType>PF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>U0</citizenshipOrOrganization>
        <soleVotingPower>7823713.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>7823713.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>7823713.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>50.1</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
        <commentContent>(1) Percentage calculated based on 13,875,000 Ordinary Shares issued and outstanding as reported in the issuer's F-1/A filed on September 3, 2024.</commentContent>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Ordinary Shares, par value $0.00025</securityTitle>
        <issuerName>SKK Holdings Ltd</issuerName>
        <issuerPrincipalAddress>
          <com:street1>27 FIRST LOK YANG ROAD</com:street1>
          <com:city>SINGAPORE</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>629735</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item2>
        <filingPersonName>Xiaoyan Liao</filingPersonName>
        <principalBusinessAddress>27 First Lok Yang Road, Singapore 629735</principalBusinessAddress>
        <principalJob>Investor and Human Resources and Administrative Director at SKK Holdings Limited.</principalJob>
        <hasBeenConvicted>No</hasBeenConvicted>
        <convictionDescription>No</convictionDescription>
        <citizenship>Singapore</citizenship>
      </item2>
      <item3>
        <fundsSource>The source of funds for Ms. Liao's investment were personal investment funds.</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>The reporting person is holding the securities for investment purposes only and does not have any plans or proposals as of the date of this filing which relate to or would result in any of the actions enumerated in Item 4 of the instructions to Schedule 13D.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>7,823,713, 50.07%</percentageOfClassSecurities>
        <numberOfShares>7,823,713</numberOfShares>
        <transactionDesc>None.</transactionDesc>
        <listOfShareholders>None.</listOfShareholders>
        <date5PercentOwnership>Not applicable.</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>Except as described above, there are no contracts, arrangements, understandings or relationships between the Reporting Person and any other person with respect to the securities of the Issuer.</contractDescription>
      </item6>
      <item7>
        <filedExhibits>None.</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Xiaoyan Liao</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Xiaoyan Liao</signature>
          <title>Xiaoyan Liao</title>
          <date>02/14/2025</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
