<SEC-DOCUMENT>0001829126-24-005179.txt : 20241009
<SEC-HEADER>0001829126-24-005179.hdr.sgml : 20241009
<ACCEPTANCE-DATETIME>20240802161044
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001829126-24-005179
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240802

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Future Vision II Acquisition Corp.
		CENTRAL INDEX KEY:			0002010653
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3-212 GOVERNORS SQUARE
		STREET 2:		23 LIME TREE BAY AVENUE, P.O. BOX 30746
		CITY:			SEVEN MILE BEACH, GRAND CAYMAN
		STATE:			E9
		ZIP:			KY1-1203
		BUSINESS PHONE:		008615110262273

	MAIL ADDRESS:	
		STREET 1:		3-212 GOVERNORS SQUARE
		STREET 2:		23 LIME TREE BAY AVENUE, P.O. BOX 30746
		CITY:			SEVEN MILE BEACH, GRAND CAYMAN
		STATE:			E9
		ZIP:			KY1-1203
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
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<TD STYLE="width: 1.75in"><IMG SRC="corresp_001.jpg" ALT="" STYLE="height: 36px; width: 150px"></TD>
    <TD STYLE="text-align: center; width: 2%"><FONT STYLE="font-size: 18pt; color: #BFBFBF">|</FONT></TD>
    <TD STYLE="text-align: left; vertical-align: middle">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #BFBFBF"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Washington,
    D.C.</FONT></P></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="padding-left: 10pt; border-left: Red 3pt solid; width: 100%"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: Red"><B>Debbie
                          A. Klis, Partner</B></FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1050 Connecticut Avenue, NW</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Suite
      500</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Washington,
      D.C. 20036<BR><B>Tel:</B> +1 202.935.3390</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Email:
      </B>debbie.klis@rimonlaw.com</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>VIA EDGAR</B></P>
</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">August 2, 2024</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">U.S. Securities &amp; Exchange Commission</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">Division of Corporation Finance</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">Office of Real Estate &amp; Construction</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, NE</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">Washington, D.C. 20549</P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in">Attn:</TD><TD STYLE="text-align: justify">Pearlyne Paulemon</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">Ameen Hamady</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">Jennifer Monick</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">Pam Long</TD></TR>
     </TABLE>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>Future Vision II Acquisition Corp.</B></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><B>Registration Statement on Form S-1/A</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><B>Submitted July&nbsp;31, 2024</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><B>CIK No. 0002010653</B></TD></TR>
     </TABLE>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">Dear Ladies and Gentlemen,</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Future Vision II Acquisition
Corp. (the &ldquo;<B>Company</B>,&rdquo; &ldquo;<B>we</B>,&rdquo; &ldquo;<B>our</B>&rdquo; or &ldquo;<B>us</B>&rdquo;) hereby transmits
the Company&rsquo;s response to the comment letter received from the staff (the &ldquo;<B>Staff</B>&rdquo;) of the U.S. Securities and
Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;), on August 2, 2024, regarding our Amendment No. 2 to our Registration Statement
on Form S-1 submitted to the Commission on July 31, 2024. Concurrently with this response, the Company has submitted an Amendment No.
3 to our Registration Statement on Form S-1 pursuant to the Staff&rsquo;s comment (the &ldquo;<B>Registration Statement</B>&rdquo;).
For the Staff&rsquo;s convenience, we have repeated below the Staff&rsquo;s comment in bold and have followed the comment with the Company&rsquo;s
response. Capitalized terms used but not defined in this letter have the meanings as defined in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Amendment No. 2 to Registration Statement
on Form S-1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Cover page</U></B></P>

<P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"> <B>1.</B> <B>We note your disclosure on the cover page and elsewhere that EF Hutton
is acting as your financial advisor in connection with the offering. Please include disclosure in the prospectus regarding the nature
of the advisory services and what consideration you will pay and its source in exchange for these services.</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin: 0; text-align: justify"><B>Response: </B>The Company respectfully acknowledges the Staff&rsquo;s comment and advises
that in response it has removed all references to EF Hutton in the Registration Statement. EF Hutton introduced Kingswood
Capital Partners, LLC (&ldquo;Kingswood&rdquo;), to underwrite the Company&rsquo;s initial public offering upon the parties&rsquo; agreement
that Kingswood is more suitable to the Company for the purpose of this offering. EF Hutton will no longer act as the Company&rsquo;s underwriter,
provide any financial advisory services to the Company, or receive any consideration from to the Company in connection with this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in; text-align: justify">&nbsp;</P>






<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin: 0">******</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We thank the Staff very much for
its review of the foregoing. If you have questions or further comments, please advise and I may be reached by telephone at (202) 935-3390.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="text-align: left; width: 50%">&nbsp;</TD>
  <TD STYLE="text-align: left; width: 50%">Sincerely,</TD>
  </TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="text-align: left">&nbsp;</TD>
  <TD STYLE="text-align: left">&nbsp;</TD>
  </TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="text-align: left">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><I>/s/ Debbie A. Klis</I></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="text-align: left">&nbsp;</TD>
  <TD STYLE="text-align: left">Debbie A. Klis</TD>
  </TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">cc:</TD><TD STYLE="text-align: justify">Xiaodong Wang, CEO</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Future Vision II Acquisition Corp.</TD></TR>
     </TABLE>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



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