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SEC Comment Letter for Future FinTech Group Inc. (FTFT) (CIK 0001066923) (FTFT) — Jun 6, 2017

Future FinTech Group Inc. (FTFT) (CIK 0001066923)
Date: June 6, 2017 · CIK: 0001066923 · Accession: 0000000000-17-019660

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-218276

Date
June 6, 2017
Author
/s/ Kevin M. Dougherty for
Form
UPLOAD
Company
Future FinTech Group Inc. (FTFT) (CIK 0001066923)

Letter

Mail Stop 4628 June 6, 2017 Hongke Xue Chief Executive Officer SkyPeople Fruit Juice, Inc. 16F, National Development Bank Tower No. 2 Gaoxin 1st Road, Xi’an, PRC 710075

Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 Filed May 26, 2017 File No. 333-218276

Dear Mr. Xue:

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Karina V. Dorin, Attorney -Advisor, at (202) 551 -3763 with any questions.

Sincerely,
/s/ Kevin M. Dougherty for

Show Raw Text
Mail Stop 4628
June 6, 2017

Hongke Xue
Chief Executive Officer
SkyPeople Fruit Juice, Inc.
16F, National Development Bank Tower
No. 2 Gaoxin 1st Road, Xi’an, PRC  710075

Re: SkyPeople  Fruit Juice, Inc.
  Registration Statement on Form S-1
Filed  May 26, 2017
  File No.  333-218276

Dear Mr. Xue:

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Karina V. Dorin, Attorney -Advisor,  at (202) 551 -3763 with any questions.

Sincerely,

 /s/ Kevin M. Dougherty for

H. Roger Schwall
Assistant Director
Office of Natural Resources