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United States securities and exchange commission logo





                           October 29, 2021

       Alexander Edgarov
       Chief Executive Officer
       InFinT Acquisition Corp
       32 Broadway, Suite 401
       New York, NY 10004

                                                        Re: InFinT Acquisition
Corp
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            Filed October 20,
2021
                                                            File No. 333-256310

       Dear Mr. Edgarov:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments.

       Amendment No. 3 to Registration Statement on Form S-1

       Cover Page

   1.                                                   We note the disclosure
that you are focused on "financial software and information
                                                        services companies
operating at the intersection of the financial and business services
                                                        sectors, generally
headquartered in North America, Asia, Latin America, Europe and
                                                        Israel." We further
note that Mr. Edgarov serves your CEO and director and beneficially
                                                        owns as much as 92% of
your outstanding ordinary shares as one of two managers of your
                                                        sponsor. Mr. Edgarov
has significant ties to China, as does Mr. Chen and Mr. Wang,
                                                        directors and founders
of your sponsor. Additionally, you disclose that Mr. Wang brings
                                                        to the Company "vast
experience in the investment space and M&A area, as well as a
                                                        deep understanding of
the mechanics of Chinese investment market." Please disclose these
                                                        ties prominently on the
prospectus cover page and clarify whether your
 Alexander Edgarov
FirstName LastNameAlexander    Edgarov
InFinT Acquisition Corp
Comapany
October 29,NameInFinT
            2021        Acquisition Corp
October
Page 2 29, 2021 Page 2
FirstName LastName
         Chairman Weinstein's business experience with Asia includes China.
Your disclosure
         also should describe the legal and operational risks associated with
being based in or
         acquiring a company that does business in China. Your disclosure
should make clear
         whether these risks could result in a material change in your or the
target company   s post-
         combination operations and/or the value of your ordinary shares or
could significantly
         limit or completely hinder your ability to offer or continue to offer
securities to investors
         and cause the value of such securities to significantly decline or be
worthless. Your
         disclosure should address how recent statements and regulatory actions
by China   s
         government, such as those related to the use of variable interest
entities and data security
         or anti-monopoly concerns, has or may impact the company   s ability
to conduct its
         business, accept foreign investments, or list on an U.S. or other
foreign exchange. Your
         prospectus summary should address, but not necessarily be limited to,
the risks
         highlighted on the prospectus cover page.
Summary, page 5

2.       To the extent that you may be seeking to acquire a company that uses
or may use a
         variable interest entity structure to conduct China-based operations,
please describe what
         that organizational structure would entail. Explain that the entity in
which investors may
         hold their interest may not be the entity or entities through which
the company   s
         operations may be conducted in China after the business combination.
Discuss how this
         type of corporate structure may affect investors and the value of
their investment,
         including how and why the contractual arrangements may be less
effective than direct
         ownership and that the company may incur substantial costs to enforce
the terms of the
         arrangements. Disclose the uncertainties regarding the status of the
rights of a holding
         company with respect to its contractual arrangements with a VIE, its
founders and owners
         and the challenges the company may face enforcing these contractual
agreements due to
         uncertainties under Chinese law and jurisdictional limits.
3.       In your summary of risk factors, disclose the risks that being based
in or acquiring a
         company whose corporate structure or whose operations in China poses
to investors. In
         particular, describe the significant regulatory, liquidity, and
enforcement risks with cross-
         references to the more detailed discussion of these risks in the
prospectus. For example,
         specifically discuss risks arising from the legal system in China,
including risks and
         uncertainties regarding the enforcement of laws and that rules and
regulations in China
         can change quickly with little advance notice; and the risk that the
Chinese government
         may intervene or influence your operations at any time, or may exert
more control over
         offerings conducted overseas and/or foreign investment in China-based
issuers, which
         could result in a material change in your operations and/or the value
of your ordinary
         shares. Acknowledge any risks that any actions by the Chinese
government to exert more
         oversight and control over offerings that are conducted overseas
and/or foreign investment
         in China-based issuers could significantly limit or completely hinder
your ability to offer
         or continue to offer securities to investors and cause the value of
such securities to
         significantly decline or be worthless.
 Alexander Edgarov
FirstName LastNameAlexander    Edgarov
InFinT Acquisition Corp
Comapany
October 29,NameInFinT
            2021        Acquisition Corp
October
Page 3 29, 2021 Page 3
FirstName LastName
4.       Disclose each permission that you are required to obtain from Chinese
authorities to
         operate and issue these securities to foreign investors. State
affirmatively whether you
         have received all requisite permissions and whether any permissions
have been denied.
5.       Provide a clear description of how cash will be transferred through
the post-combination
         organization if you acquire a company based in China. Describe any
restrictions on
         foreign exchange and your ability to transfer cash between entities,
across borders, and to
         U.S. investors that may apply after a business combination with a
company based in
         China. Describe any restrictions and limitations on your ability to
distribute earnings
         from your businesses, including subsidiaries and/or consolidated VIEs,
to the parent
         company and U.S. investors as well as the ability to settle amounts
owed under the VIE
         agreements.
6.       Disclose that trading in your securities may be prohibited under the
Holding
         Foreign Companies Accountable Act if the PCAOB determines that it
cannot inspect or
         fully investigate the auditor of a company you may target for an
initial business
         combination, and that as a result an exchange may determine to delist
your securities.
         Please also revise to disclose that in June 2021, the Senate passed
the Accelerating
         Holding Foreign Companies Accountable Act, which, if signed into law,
would reduce
         the time period for the delisting of foreign companies under the HFCAA
to two
         consecutive years, instead of three years.
Risk Factors, page 40

7.       To the extent that you may acquire a company that uses or may use a
variable interest
         entity structure to conduct China-based operations, please revise your
risk factors to
         acknowledge that if the PRC government determines that the contractual
arrangements
         constituting part of your VIE structure do not comply with PRC
regulations, or if these
         regulations change or are interpreted differently in the future, your
shares may decline in
         value or be worthless if you are unable to assert your contractual
control rights over the
         assets of your PRC subsidiaries that may conduct all or substantially
all of your
         operations.
8.       Please expand your risk factor disclosure to address specifically any
PRC regulations
         concerning mergers and acquisitions by foreign investors that your
initial business
         combination transaction may be subject to, including PRC regulatory
reviews, which may
         impact your ability to complete a business combination in the
prescribed time period.
9.       Given the Chinese government   s significant oversight and discretion
over the conduct of
         the business of any China-based company that you may target for an
initial business
         combination, please revise to separately highlight the risk that the
Chinese government
         may intervene or influence your operations at any time, which could
result in a material
         change in your operations and/or the value of your ordinary shares.
Also, given recent
         statements by the Chinese government indicating an intent to exert
more oversight and
         control over offerings that are conducted overseas and/or foreign
investment in China-
 Alexander Edgarov
InFinT Acquisition Corp
October 29, 2021
Page 4
      based issuers, acknowledge the risk that any such action could
significantly limit or
      completely hinder your ability to offer or continue to offer securities
to investors and
      cause the value of such securities to significantly decline or be
worthless.
10.   In light of recent events indicating greater oversight by the Cyberspace
Administration of
      China over data security, particularly for companies seeking to list on a
foreign exchange,
      please revise your disclosure to explain how this oversight could impact
the process of
      searching for a target and completing an initial business combination,
and/or your
      business on a post-combination basis. Also, please disclose any
uncertainty
      regarding whether a China-based target in the financial technology
sector, including the
      "sub-sectors" you reference at page 6 (Banking & Payments; Capital
Markets; Data
      & Analytics; Insurance; and Investment Management), potentially would be
considered an
      operator of critical information infrastructure.
        You may contact Jenifer Gallagher, Staff Accountant, at 202-551-3706 or
Karl Hiller,
Accounting Branch Chief, at 202-551-3686 if you have questions regarding
comments on the
financial statements and related matters. Please contact Timothy S. Levenberg,
Special Counsel,
at 202-551-3707 or Loan Lauren Nguyen, Legal Branch Chief, at 202-551-3642 with
any other
questions.



                                                             Sincerely,
FirstName LastNameAlexander Edgarov
                                                             Division of
Corporation Finance
Comapany NameInFinT Acquisition Corp
                                                             Office of Energy &
Transportation
October 29, 2021 Page 4
cc:       Matthew Ogurick, of K&L Gates
FirstName LastName
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