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SEC Comment Letter for Future FinTech Group Inc. (FTFT) (CIK 0001066923) (FTFT) — Oct 2, 2013

Future FinTech Group Inc. (FTFT) (CIK 0001066923)
Date: Oct. 2, 2013 · CIK: 0001066923 · Accession: 0000000000-13-054378

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-34502

Date
December 31, 2012
Author
/s/H. Roger Schwall
Form
UPLOAD
Company
Future FinTech Group Inc. (FTFT) (CIK 0001066923)

Letter

October 2 , 2013 Via E -mail Mr. Xin Ma Chief Financial Officer SkyPeople Fruit Juice, Inc. 16F, China Development Bank Tower No. 2, Gaoxin 1 st Road, Xi’an, PRC

Re: SkyPeople Fruit Juice, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 29, 2013 File No. 001-34502

Dear Mr. Ma :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/H. Roger Schwall

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October 2 , 2013

Via E -mail
Mr. Xin Ma
Chief Financial Officer
SkyPeople Fruit Juice, Inc.
16F, China Development Bank Tower
No. 2, Gaoxin 1 st Road, Xi’an, PRC

Re: SkyPeople Fruit Juice, Inc.
Form 10 -K for the Fiscal Year Ended December 31, 2012
Filed March 29, 2013
File No. 001-34502

Dear  Mr. Ma :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the U nited States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,

 /s/H. Roger Schwall

 H. Roger Schwall
Assistant Director