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FBS
Global Limited

74
Tagore Lane, #02-00

Sindo
Industrial Estate

Singapore
787498

December
18, 2024

VIA
EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

Washington,
D.C. 20549

Attention:
Thomas Jones

    Re:
    FBS
    Global Limited

    Registration
    Statement on Form F-1 (the “Registration Statement”)

    File
    No. 333-283619

Ladies
and Gentlemen:

We
have received your comments to our Registration Statement on Form F-1 filed on December 5, 2024. We are filing Amendment No. 1
to the Registration Statement simultaneously with this correspondence to address your comments.

Registration
Statement on Form F-1 filed December 5, 2024

Report
of Independent Registered Accounting Firm, page F-28

 1. Please
                                            amend your registration statement to have your auditor remove the language in the fourth
                                            paragraph which states “and in accordance with auditing standards generally accepted
                                            in the United States of America.” Please refer to PCAOB Auditing Standard 3101.

We
have amended page F-28, as requested.

Report
of Independent Registered Accounting Firm, page F-29

 2. Please
                                            remove the reference to the Independent Auditor’s report on page F-29 or explain why
                                            you have this placeholder. Please also remove the reference in your index to the financial
                                            statements on page F-1 if appropriate.

We
have removed the references noted, as requested.

Exhibits

 3. Please
                                            file as exhibits dated consents of the director nominees.

We
have filed the dated consents of the director nominees, as requested.

General

 4. We
                                            note your disclosure on page Alt-2 that the Resale Prospectus Shareholders may sell their
                                            securities by means of “purchases by a broker-dealer as principal and resale by the
                                            broker-dealer for its account.” Please confirm your understanding that the sale by
                                            a Resale Prospectus Shareholder by such means would constitute a material change to your
                                            plan of distribution requiring a post-effective amendment. Refer to your undertaking provided
                                            pursuant to Item 512(a)(1)(iii) of Regulation S-K.

We
confirm our understanding that the sale by a Resale Prospectus Shareholder by purchases of a broker-dealer as principal and resale
by such broker-dealer for such Resale Shareholder’s account would constitute a material change to our plan of distribution
and such sale would require a post-effective amendment in accordance with Item 512(a)(1)(iii) of Regulation S-K.

If
you have any questions regarding this response, please direct them to our counsel David Ficksman at 310-789-1290 or dficksman@troygould.com
or Joilene Wood at 415-305-4651 or jwood@troygould.com.

    Sincerely,

    FBS
    Global Limited

    /s/
    Kelvin Ang

    By:

    Kelvin
    Ang

    Chief
    Executive Officer

    cc:
    David
    L. Ficksman

    R.
    Joilene Wood