United States securities and exchange commission logo

                          May 19, 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 May 12, 2022
                                                            File No. 333-264872

       Dear Mr. Tan:

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

               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 Alyssa
Wall at 202-551-8106 with any questions.


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Rajeev Duggal