United States securities and exchange commission logo
September 19, 2022
Teck Chia
Chief Executive Officer
CBL International Ltd
Suite 19-9-6, Level 9, UOA Centre
No. 19 Jalan Pinang
50450 Kuala Lumpur, Malaysia
Re: CBL International
Ltd
Amendment No. 1 to
Registration Statement on Form F-1
Filed September 7,
2022
File No. 333-267077
Dear Mr. Chia:
We have reviewed your amended registration statement and have the
following
comment. In our comment, we may ask you to provide us with information
so we may better
understand your disclosure.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe our 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 our comment, we may have additional comments.
Unless we note
otherwise, our references to prior comments are to comments in our
September 6, 2022 letter.
Amendment No. 1 to Form S-1 filed September 7, 2022
Summary Consolidated Financial Data, page 14
1. Please revise your
summary financial data to include the financial data as of and for the
six months ended June
30, 2022 and 2021.
Teck Chia
FirstName LastNameTeck Chia
CBL International Ltd
Comapany 19,
September NameCBL
2022 International Ltd
September
Page 2 19, 2022 Page 2
FirstName LastName
You may contact Patrick Kuhn at 202-551-3308 or Lyn Shenk at
202-551-3380 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Scott Anderegg at 202-551-3342 or Mara Ransom at 202-551-3264 with any
other
questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services