United States securities and exchange commission logo

                             January 7, 2022

       Anthony Tan
       Chief Executive Officer
       Grab Holdings Ltd
       3 Media Close, #01-03/06
       Singapore 138498

                                                        Re: Grab Holdings Ltd
Statement on Form F-1
                                                            Filed December 30,
                                                            File No. 333-261949

       Dear Mr. Tan:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. 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 Scott
Anderegg at 202-551-3342 with any questions.


                             Division of Corporation Finance

                             Office of Trade & Services