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Correspondence 0001683168-23-006424 from DAVIS COMMODITIES Ltd (DTCK) (CIK 0001949478) (DTCK)

DAVIS COMMODITIES Ltd (DTCK) (CIK 0001949478)
Date: Sept. 14, 2023 · CIK: 0001949478 · Accession: 0001683168-23-006424

AI Filing Summary & Sentiment

File numbers found in text: 333-270427

Date
September 14, 2023
Author
Davis Commodities Limited
Form
CORRESP
Company
DAVIS COMMODITIES Ltd (DTCK) (CIK 0001949478)

Letter

Davis Commodities Limited

September 14, 2023

Via EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention: Nicholas Nalbantian

Mara Ransom

Re: Davis Commodities Limited

Registration Statement on Form F-1, as amended

Initially Filed on March 9, 2023

File No. 333-270427

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Davis Commodities Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on September 18, 2023, or as soon thereafter as practicable.

Very truly yours,
Davis Commodities Limited

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CORRESP
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Davis Commodities Limited

September 14, 2023

Via EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Attention:
    Nicholas Nalbantian

    Mara Ransom

    Re:
    Davis Commodities Limited

    Registration Statement on Form F-1, as amended

    Initially Filed on March 9, 2023

    File No. 333-270427

Ladies and Gentlemen:

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Davis Commodities Limited hereby requests that
the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and that the Registration
Statement become effective at 4:30 p.m., Eastern Time, on September 18, 2023, or as soon thereafter as practicable.

    Very truly yours,

    Davis Commodities Limited

    By:
    /s/ Li Peng Leck

    Name:
     Li Peng Leck

    Title:
    Executive Chairwoman and Executive Director (Principal Executive Officer)