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SEC Company Response from Future FinTech Group Inc. (FTFT) (CIK 0001066923) (FTFT) — Feb 3, 2009

Future FinTech Group Inc. (FTFT) (CIK 0001066923)
Date: Feb. 3, 2009 · CIK: 0001066923 · Accession: 0001415889-09-000029

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File numbers found in text: 333-149896

Date
Feb. 3, 2009
Author
Chief
Form
CORRESP
Company
Future FinTech Group Inc. (FTFT) (CIK 0001066923)

Letter

Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7010 Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1, Registration No. 333-149896 (the “Registration Statement”)

Dear Mr. Gholson:

On behalf of SkyPeople Fruit Juice, Inc. (the “Company”), I hereby request that the above-captioned Registration Statement be ordered effective at 4:00 p.m. on Thursday, February 5, 2009, or as soon as practicable thereafter.

On behalf of the Company I represent as follows:

(a)

the Company understands that should the SEC or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the SEC from taking any action with respect to the filing;

(b)

the Company understands that the action of the SEC 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 Registration Statement; and

(c)

the Company will not assert the action of the SEC in declaring the Registration Statement effective as a defense in any proceeding initiated by the SEC or any other person under the federal securities laws of the United States.

Very
truly yours,
/s/
Spring Liu

Show Raw Text
CORRESP
1
filename1.htm

    spaccelreq_feb3rd2009.htm

    SKYPEOPLE
FRUIT JUICE, INC.

    16F,
National Development Bank Tower

    Gaoxin
2nd
Road

    Xi’an,
PRC 710075

    February
3, 2009

    BY EDGAR and FACSIMILE to
202-772-9368

    Norman
Gholson, Esq.

    Securities
and Exchange Commission

    100 F
Street, N.E.

    Washington,
D.C.  20549-7010

              Re:

              SkyPeople
      Fruit Juice, Inc. Registration Statement on Form S-1, Registration No.
      333-149896 (the
      “Registration Statement”)

    Dear Mr.
Gholson:

    On behalf
of SkyPeople Fruit Juice, Inc. (the “Company”), I hereby request that the
above-captioned Registration Statement be ordered effective at 4:00 p.m. on
Thursday, February 5, 2009, or as soon as practicable thereafter.

    On behalf of the Company I represent as
follows:

              (a)

              the
      Company understands that should the SEC or the staff, acting pursuant to
      delegated authority, declare the Registration Statement effective, it does
      not foreclose the SEC from taking any action with respect to the
      filing;

              (b)

              the
      Company understands that the action of the SEC 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 Registration Statement;
    and

              (c)

              the
      Company will not assert the action of the SEC in declaring the
      Registration Statement effective as a defense in any proceeding initiated
      by the SEC or any other person under the federal securities laws of the
      United States.

    Very
truly yours,

    /s/
Spring Liu

    Spring
Liu

    Chief
Financial Officer