<SEC-DOCUMENT>0001520138-23-000403.txt : 20231107
<SEC-HEADER>0001520138-23-000403.hdr.sgml : 20231107
<ACCEPTANCE-DATETIME>20230926161653
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001520138-23-000403
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230926

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FingerMotion, Inc.
		CENTRAL INDEX KEY:			0001602409
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				464600326
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 SOMERSET ROAD, LEVEL 3
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			238164
		BUSINESS PHONE:		(347) 349-5339

	MAIL ADDRESS:	
		STREET 1:		111 SOMERSET ROAD, LEVEL 3
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			238164

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Property Management Corp of America
		DATE OF NAME CHANGE:	20140312
</SEC-HEADER>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 9pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 75%; padding-right: 5.4pt; text-align: right"><B>Reply to the Attention of</B></TD>
    <TD STYLE="width: 25%; padding-right: 5.4pt; padding-left: 0.05in">Michael Shannon</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; text-align: right"><B>Direct Line</B></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.05in">(604) 893-7638</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; text-align: right"><B>Direct Fax</B></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.05in">(604) 685-7084</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; text-align: right"><B>Email Address</B></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.05in">michael.shannon@mcmillan.ca</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.05in; text-align: right; font-weight: bold">Our File No.</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.05in">299657</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.05in; text-align: right; font-weight: bold">Date</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 0.05in">September 26, 2023</TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B><U>Via EDGAR Correspondence<BR>
<BR>
</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">United States of America</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: -1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Attention:</TD><TD>Division of Corporation Finance</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-indent: 0in">Disclosure Review Program</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 1in; text-indent: -1in">Dear Sirs/Mesdames:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD STYLE="padding-right: 42pt">FingerMotion, Inc.<BR>
Form 10-K for the Fiscal Year Ended February 28, 2023<BR>
SEC File No. 001-41187</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in">We are counsel for and
write on behalf of FingerMotion, Inc. (the &#8220;<B>Company</B>&#8221;) in response to the Staff&#8217;s letter of September 12, 2023
(the &#8220;<B>Second Comment Letter</B>&#8221;) with respect to the Company&#8217;s response letter of August 28, 2023 to the Staff&#8217;s
initial letter of August 17, 2023 in relation to the Company&#8217;s annual report on Form 10-K for the fiscal year ended February 28,
2023, as originally filed with the United States Securities and Exchange Commission (the &#8220;<B>Commission</B>&#8221;) on May 30, 2023.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in">On behalf of the Company,
we provide below the Company&#8217;s item-by-item responses to the comments made in the Second Comment Letter. We confirm that the factual
information provided herein relating to the Company has been made available to us by the Company. We also confirm that paragraph numbering
used for each response hereinbelow corresponds to the paragraph numbering used in the Second Comment Letter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 6.5pt Arial, Helvetica, Sans-Serif; text-align: left; margin-top: 2pt; margin-bottom: 0; color: #EF4138"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">McMillan
    LLP </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Royal Centre, 1055
    W. Georgia St., Suite 1500, PO Box 11117, Vancouver, BC, Canada V6E 4N7 </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">t
    604.689.9111 </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">f 604.685.7084</FONT></P>
    <P STYLE="font: 6.5pt Arial, Helvetica, Sans-Serif; text-align: left; margin-top: 2pt; margin-bottom: 0"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Lawyers
    </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Patent &amp; Trade-mark
    Agents </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Avocats </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT>
    <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Agents de brevets et de marques de commerce</FONT></P>
    <P STYLE="font: 6.5pt Arial, Helvetica, Sans-Serif; text-align: left; margin-top: 2pt; margin-bottom: 0"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Vancouver
    </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Calgary </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT>
    <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Toronto </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Ottawa
    </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Montr&eacute;al </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT>
    <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Hong Kong </FONT><FONT STYLE="font-family: Symbol">&#189;</FONT> <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; color: #EF4138">mcmillan.ca</FONT></P></TD></TR>
  </TABLE>

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<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 33%"><IMG SRC="image_001.jpg" ALT=""></TD>
  <TD STYLE="width: 34%">&nbsp;</TD>
  <TD STYLE="text-align: right; width: 33%; vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">September 26, 2023<BR>
Page 2</P>
</TD></TR>
</TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Commission Comment:</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify"><I><U>Form 10-K for the Fiscal Year Ended February
28, 2023</U></I></P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify"><I><U>Item 9C. Disclosure Regarding Foreign
Jurisdictions that Prevent Inspections, page 53</U></I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.0in"></TD><TD STYLE="text-align: center; width: 0.5in">1.</TD><TD STYLE="text-align: justify"><I>We note your statement that you reviewed your stockholder register and certain public filings in connection
with your required submission under paragraph (a). Please supplementally describe any additional materials that were reviewed and tell
us whether you relied upon any legal opinions or
third party certifications such as affidavits as the basis for your submission.</I></TD></TR></TABLE>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify"><B><U>Company Response:</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in"><B>We confirm, on behalf
of the Company, that in addition to reviewing the stockholder register and certain public filings, the Company prepared a questionnaire
for each director, officer and more than 5% beneficial owner of the Company to complete with respect to whether (i) the person is a representative
of any government entity in the People&#8217;s Republic of China (&#8220;PRC&#8221;) or Hong Kong, (ii) any directors, officers, managers
or controlling equity owners of the person are a representative of any government entity in the PRC or Hong Kong, (iii) the person is
an official of the Chinese Communist Party, (iv) any directors, officers, managers or controlling equity owners of the person are an official
of the Communist Chinese Party, (v) the person has any current or prior membership on, or affiliations with, committees of the Chinese
Communist Party, and (vi) any directors, officers, managers or controlling equity owners of the person have any current or prior membership
on, or affiliations with, committees of the Chinese Communist Party. All of the responses to the questionnaires indicated that no person
is a representative of any government entity in the PRC or Hong Kong, no person is an official of the Chinese Communist Party and no person
has any current or prior membership on, or affiliates with, committees of the Chinese Communist Party.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in"><B>In addition, the Company
had its outside PRC legal counsel conduct searches on public search engines in the PRC, searches in Chinese business registration platforms,
and on the database of Thomson Reuters to search politically exposed persons, with respect to the more than 5% beneficial owners. Based
on these searches, the Company&#8217;s outside PRC legal counsel did not find any connection or results that would indicate that any more
than 5% beneficial owner of the Company is a representative of any government entity in the PRC or Hong Kong, or an official of the Chinese
Communist Party.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in"><B>We confirm, on behalf
of the Company, that the Company did not rely upon any legal opinions or third party affidavits as the basis for its submission.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify"><U>Commission Comment:</U></P>

<OL START="2" STYLE="margin-top: 0in; list-style-type: decimal">

<LI STYLE="text-align: justify; margin: 12pt 0 0"><I>In order to clarify the scope of your review, please supplementally describe the
steps you have taken to confirm that none of the members of your board or the boards of your consolidated foreign operating entities are
officials of the Chinese Communist Party. For instance, please tell us how the board members&#8217; current or prior memberships on, or
affiliations with, committees of the Chinese Communist Party factored into your determination. In addition, please tell us whether you
have relied upon third party certifications such as affidavits as the basis for your disclosure.</I></LI>

</OL>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify"><B><U>Company Response:</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in"><B>Please see the Company&#8217;s
response to Commission Comment #1 above.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>


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  <TD STYLE="width: 34%">&nbsp;</TD>
  <TD STYLE="text-align: right; width: 33%; vertical-align: top"><P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">September 26, 2023<BR>
Page 3</P>
</TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0; text-align: justify; text-indent: 0.5in">On behalf of the Company,
we sincerely hope and trust that each of the foregoing is clear and satisfactory in this matter and truly responsive to the Commission&#8217;s
Second Comment Letter, which the Company has found helpful; however, should the Commission have any further comments or questions arising
from any of the same please do not hesitate to contact the writer at (604) 893-7638.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 3.5in">Yours truly,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 3.5in">/s/ Michael Shannon</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 3.5in">Michael Shannon*<BR>
Partner<BR>
for <B>McMillan LLP</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0">cc:&#9;Martin Shen<BR>
&#9;Chief Executive Officer<BR>
&#9;FingerMotion, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">* Law Corporation</P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
