United States securities and exchange commission logo April 25, 2023 Anthony Tan Ping Yeow Chairman and Chief Executive Officer Grab Holdings Limited 3 Media Close, #01-03/06 Singapore 138498 Re: Grab Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2021 Filed April 28, 2022 File No. 001-41110 Dear Anthony Tan Ping Yeow: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services