Exhibit 21.1
 | Onestop Assurance PAC |
| 10 Anson Road | |
| #13-09 International Plaza | |
| Singapore 079903 | |
| Tel: 9644 9531 | |
Email:audit@onestop-ca.com Website: www.onestop-ca.com |
Consent of Independent Registered Public Accounting Firm
We hereby consent to the incorporation of our report dated September 20, 2023 except for Notes 1 and 11 as to which the date is January 8, 2024, in the Registration Statement on Form F-1/ A1, under the Securities Act of 1933, with respect to the consolidated balance sheets of SKK Holdings Limited and its subsidiaries (collectively referred to as the “Company”) as of December 31, 2022 and 2021, the related consolidated statements of operations and comprehensive income, changes in shareholder’s equity and cash flows for each of the years in the two-year period ended December 31, 2022 and the related notes. We also consent to the reference to our firm under the heading “Experts” in such Registration Statement.
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| Onestop Assurance PAC | |
| Singapore | |
February 6, 2024 |