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 Registration Statement on Form F-1 Filed December 30, 2021 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. Sincerely, Division of Corporation Finance Office of Trade & Services