March 31, 2025

Li Peng Leck
Executive Chairwoman
Davis Commodities Limited
10 Bukit Batok Crescent, #10-01, The Spire
Singapore 658079

       Re: Davis Commodities Limited
           Registration Statement on Form F-3
           Filed March 24, 2025
           File No. 333-286042
Dear Li Peng Leck:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

       Please contact Rebekah Reed at 202-551-5332 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:   Clement Au