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SEC Company Response from Future FinTech Group Inc. (FTFT) (CIK 0001066923) (FTFT) — Jun 9, 2017

Future FinTech Group Inc. (FTFT) (CIK 0001066923)
Date: June 9, 2017 · CIK: 0001066923 · Accession: 0001213900-17-006278

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-218276

Date
June 9, 2017
Author
By
Form
CORRESP
Company
Future FinTech Group Inc. (FTFT) (CIK 0001066923)

Letter

Re: Future FinTech Group Inc. (formerly known as SkyPeople Fruit Juice, Inc.)

FUTURE FINTECH GROUP INC.

June 9, 2017

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Registration Statement on Form S-1

Filed May 26, 2017

File No. 333-218276

Acceleration Request

Requested Date: June 12, 2017

Requested Time: 4:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Future FinTech Group Inc. (the “Company”) (formerly SkyPeople Fruit Juice, Inc.1) hereby respectfully requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above- referenced Registration Statement and declare such Registration Statement effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

In connection with the acceleration request, the Company hereby acknowledges that:

● should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any further comments, require any further information or if any questions should arise in connection with this submission, please call Mr. Jeffrey Li at (202) 298-1735 or Ms. Chelsea Anderson at (206) 816-1312 at Garvey Schubert Barer.

Sincerely,
FUTURE FINTECH GROUP INC.

Show Raw Text
CORRESP
1
filename1.htm

FUTURE
FINTECH GROUP INC.

June 9, 2017

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    Re:
    Future FinTech Group Inc. (formerly known as SkyPeople Fruit Juice, Inc.)

Registration Statement
on Form S-1

Filed May 26, 2017

File No. 333-218276

Acceleration Request

Requested Date:
         June 12, 2017

Requested Time:
        4:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Future FinTech Group Inc. (the “Company”)
(formerly SkyPeople Fruit Juice, Inc.1) hereby respectfully
requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-
referenced Registration Statement and declare such Registration Statement effective at the “Requested Date” and “Requested
Time” set forth above or as soon thereafter as practicable.

In
connection with the acceleration request, the Company hereby acknowledges that:

    ●
    should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

    ●
    the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

    ●
    the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If
you have any further comments, require any further information or if any questions should arise in connection with this submission,
please call Mr. Jeffrey Li at (202) 298-1735 or Ms. Chelsea Anderson at (206) 816-1312 at Garvey Schubert Barer.

    Sincerely,

    FUTURE FINTECH GROUP INC.

    By:
    /s/ Hongke Xue

        Hongke Xue

        Chief Executive Officer and

Chairman of the Board of Directors

    cc:

        Jeffrey Li, Garvey Schubert Barer

        Chelsea Anderson, Garvey Schubert Barer

1 The Company filed a Certificate of Amendment (the
“Amendment”) with the Secretary of State’s office for the State of Florida on June 6, 2017, to change its name,
effective immediately, to “Future FinTech Group Inc.”