<SEC-DOCUMENT>0001213900-20-035027.txt : 20210112
<SEC-HEADER>0001213900-20-035027.hdr.sgml : 20210112
<ACCEPTANCE-DATETIME>20201104163044
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ACCESSION NUMBER:		0001213900-20-035027
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Future FinTech Group Inc.
		CENTRAL INDEX KEY:			0001066923
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				980222013
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ROOM 2302, SOUTH TOWER T1, KAISA PLAZA
		STREET 2:		NO. 86 JIANGUO AVENUE, CHAOYANG DISTRICT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100025
		BUSINESS PHONE:		86-29-88377161

	MAIL ADDRESS:	
		STREET 1:		ROOM 2302, SOUTH TOWER T1, KAISA PLAZA
		STREET 2:		NO. 86 JIANGUO AVENUE, CHAOYANG DISTRICT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SkyPeople Fruit Juice, Inc
		DATE OF NAME CHANGE:	20080610

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ENTECH ENVIRONMENTAL TECHNOLOGIES INC
		DATE OF NAME CHANGE:	20040323

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CYBER PUBLIC RELATIONS INC
		DATE OF NAME CHANGE:	20010111
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">November 4, 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 49.5pt">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549-0405</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention: Mara L. Ransom</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 0.5in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Future FinTech Group Inc.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Amendment No. 2 to Registration Statement on Form S-3 </B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Response date November 4, 2020</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>File No. 333-224686</B>&nbsp;</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Future FinTech Group Inc. (&ldquo;FTFT&rdquo; or the &ldquo;Company&rdquo;
and sometimes referred to as &ldquo;we&rdquo; or &ldquo;our&rdquo;) is submitting this letter and the following information in
response to a letter, dated September 29, 2020, from the staff (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the Securities and Exchange
Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;) with respect to the Company&rsquo;s Registration Statement on Form S-3
(the &ldquo;<B><I>Registration Statement</I></B>&rdquo;) filed with the Commission on May 4, 2018, as amended on August 24, 2020.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Concurrently with the submission of this letter, the Company
is filing Amendment No.&nbsp;2 to the Registration Statement (the &ldquo;Amended Registration Statement&rdquo;) via EDGAR with
the Commission.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Staff&rsquo;s comments are repeated below in bold and are
followed by the Company&rsquo;s responses. In addition to revising the disclosure in response to the Staff&rsquo;s comments, the
Company has also included other information and data to reflect recent developments.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Registration Statement on Form S-3</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
                                         note your response to prior comment 3 and your indication that you &ldquo;didn&rsquo;t
                                         purchase the 20,000,000 of the INU Tokens.&rdquo; The disclosure in your annual report
                                         on Form 10-K for the period ended December 31, 2019 suggests otherwise on pages 50 and
                                         56 where you discuss impairment to your long term investments, attributable mainly to
                                         the INU Digital Asset Token and 10% equity investment in InUnion Chain Limited. Also,
                                         your most recent quarterly report on Form 10-Q for the period ended June 30, 2020 indicates
                                         that you continue to hold these long term investments. Please advise.</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Response: On June 22, 2018, the Company through its wholly
owned subsidiary entered into the InUnion Chain Ltd.&nbsp;Shares Transfer and INU Digital Assets&nbsp;Investment Agreement (the
&ldquo;Agreement&rdquo;) with Lake Chenliu and InUnion Chain Ltd. (&ldquo;InUnion&rdquo;). Pursuant to the Agreement, the Company
shall also purchase 20,000,000 INU tokens issued by InUnion (the &ldquo;INU Tokens&rdquo;) for an aggregate purchase price of
$1,000,000, which shall be paid within 180 days of the Agreement. However, due to lack of capital, the Company eventually did
not purchase any of 20,000,000 INU tokens. We had typographical errors in Form10-K for the year ended December 31, 2019 (the &ldquo;Form
10-K&rdquo;) that incorrectly stated our long term investment in InUnion Chain Limited (&ldquo;InUnion&rdquo;) included the INU
Digital Assets Token and 10% equity investment in InUnion, however, it should only be 10% equity investment in InUnion without
any INU Digital Assets Token, as the Company didn&rsquo;t purchase or own any INU Digital Assets Token. We have filed the Amendment
No. 1 to the Form 10-K to correct the errors.&nbsp;</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Elaborate
                                         upon your cross-border e-commerce platform (NONOGIRL), which you state will be formally
                                         launched in the third quarter of 2020.</B></FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Response: The NONOGIRL platform was formally launched in July 2020. &nbsp;Currently, the Android version app of the platform has been launched on Googleplay, Tencent Application Treasure, Xiaomi, OPPO, and VIVO application stores, and the IOS version app of the platform has been launched on Apple App Store . As of September 30, 2020, there were 10,450 registered users of the NONOGIRL platform, of which 1,210 were in China and 9,240 were outside of China. We will revise the Registration Statement to include such information. We have revised the disclosure to elaborate our cross-border e-commerce platform (NONOGIRL) on page 2 of the Registration Statement. </FONT></P>


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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Clarify
the business of DCON. You describe it as a &ldquo;technical service and support for real name and blockchain based assets,&rdquo;
however, your Form 10-Q for the period ended June 30, 2020 describes DCON as a &ldquo;digital payment system.&rdquo; Please revise
your disclosure to elaborate upon this aspect of your business and, in doing so, clarify whether DCON operates a digital payment
system.</B></FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Response:
&nbsp;The Company originally acquired DCON as a digital payment system in January 2018 and has developed a mBTC and Bitcoin (BTC)
exchange system so that mBTC can be used as a more practical payment method on blockchain platform for consumers. &nbsp;The mBCT
and BTC exchange system has been built, however, the related business has not generated meaningful revenues and the Company has
recently decided to implement a new business plan for DCON to use its technical capacity to provide services and support for blockchain
based assets, their operating entities and other financial institutions.&nbsp;&nbsp;Although we still have mBTC exchange and payment
system, it is not in active operation as a digital payment system now and our focus for DCON now is to provide technical services
and support for blockchain based assets, their operating entities and other financial institutions.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22pt">If you have any further comments or require any further
information or if any questions should arise in connection with this submission, please call Mr. Jeffrey Li at (703) 618-2503 at
FisherBroyles, LLP.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;&nbsp;</P>

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    <TD STYLE="width: 60%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 40%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Shanchun Huang</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shanchun Huang</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Future FinTech Group Inc.</P></TD></TR>
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