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                             January 23, 2024

       Chan Yong Xian
       Chief Financial Officer
       Rectitude Holdings Ltd.
       35 Tampines Industrial Avenue 5
       T5@Tampines
       Singapore 528627

                                                        Re: Rectitude Holdings
Ltd.
                                                            Registration
Statement on Form F-1
                                                            Filed January 16,
2024
                                                            File No. 333-276517

       Dear Chan Yong Xian:

                                                        We have reviewed your
registration statement and have the following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Registration Statement on Form F-1 filed January 16, 2024

       Dilution, page 26

   1.                                                   Please explain to us
how your net tangible book value per share (i.e., $1.38 per share) was
                                                        determined.
       History and Corporate Structure, page 47

   2.                                                   We note your disclosure
regarding the group reorganization on January 3, 2024. Please
                                                        tell us whether any
consideration was exchanged in connection with this reorganization.
  Chan Yong Xian
FirstName  LastName  Chan Yong Xian
Rectitude Holdings Ltd.
Comapany
January 23,NameRectitude
            2024         Holdings Ltd.
January
Page 2 23, 2024 Page 2
FirstName LastName
Financial Statements
Notes to Consolidated Financial Statements
Note 1 - Nature of Business and Organization, page F-7

3.       Please revise to fully disclose all the transactions that changed the
group holding structure
         as part of the Reorganization completed on January 3, 2024. In this
regard, note 14
         discloses that 12,499,900 shares were issued and that such issuance
has been retroactively
         reflected, however it is not clear why an issuance of shares should be
retroactively
         reflected rather than accounted for at the date of issuance. Your
revised disclosure should
         fully describe the movement of the group companies between holders as
part of the
         reorganization and the ownership of the listing entity before and
after the reorganization.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Heather Clark at 202-551-3624 or Hugh West at
202-551-3872 if you have
questions regarding comments on the financial statements and related matters.
Please contact
Erin Donahue at 202-551-6063 or Jay Ingram at 202-551-3397 with any other
questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of
Manufacturing
cc:      William Rosenstadt