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Correspondence 0001104659-24-097075 from Futu Holdings Ltd (FUTU) (CIK 0001754581) (FUTU)

Futu Holdings Ltd (FUTU) (CIK 0001754581)
Date: Sept. 5, 2024 · CIK: 0001754581 · Accession: 0001104659-24-097075

AI Filing Summary & Sentiment

File numbers found in text: 001-38820

Date
December 31, 2023
Author
Futu Holdings Limited
Form
CORRESP
Company
Futu Holdings Ltd (FUTU) (CIK 0001754581)

Letter

VIA EDGAR Division of Corporation Finance Office of Crypto Assets Attention: Michelle Miller Re: Futu Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2023 Filed April 24, 2024 File No. 001-38820

Dear Ms. Miller and Mr. Brunhofer:

We, Futu Holdings Limited (the “Company”), are submitting this letter in response to the correspondence of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated August 22, 2024 (the “Comment Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 24, 2024.

In the Comment Letter, you requested that the Company respond to the Staff’s comments within ten business days or advise the Staff when the Company will respond. The Company respectfully advises the Staff that it continues to work on its responses and anticipates that it will require additional time in order to respond fully to your letter.

The Company is therefore requesting an extension until September 20, 2024 and expects to respond by that date.

* * * *

Futu Holdings Limited 34/F, United Centre, 95 Queensway, Admiralty, Hong Kong S.A.R., People’s Republic of China

t: +852 2523 3588 futuholdings.com

U.S. Securities and Exchange Commission

Page 2

Should any member of the Staff have any questions or comments regarding the Company’s submission set forth above, please do not hesitate to contact our outside legal counsel, Will H. Cai at (852) 3758-1210 or Jie Zhang at (852) 3758-1231.

Sincerely,
Futu Holdings Limited

Show Raw Text
CORRESP
1
filename1.htm

September 5,
2024

VIA EDGAR

Division of Corporation Finance

Office of Crypto Assets

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Michelle
                                            Miller

  Mark Brunhofer

Re: Futu Holdings
                                            Limited

  Form 20-F for the Fiscal Year Ended
               December 31, 2023

  Filed April 24, 2024

  File No. 001-38820

Dear Ms. Miller and Mr. Brunhofer:

We, Futu Holdings Limited (the “Company”),
are submitting this letter in response to the correspondence of the staff (the “Staff”) of the Securities and
Exchange Commission (the “Commission”) dated August 22, 2024 (the “Comment Letter”)
concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 24, 2024.

In
the Comment Letter, you requested that the Company respond to the Staff’s comments within ten business days or advise the
Staff when the Company will respond. The Company respectfully advises the Staff that it continues to work on its responses and anticipates
that it will require additional time in order to respond fully to your letter.

The
Company is therefore requesting an extension until September 20, 2024 and expects to respond by that date.

*   *   *   *

Futu Holdings Limited 34/F, United Centre, 95
Queensway, Admiralty, Hong Kong S.A.R., People’s Republic of China

t: +852 2523 3588 futuholdings.com

U.S. Securities and Exchange Commission

Page 2

Should any member of the Staff have any questions
or comments regarding the Company’s submission set forth above, please do not hesitate to contact our outside legal counsel, Will
H. Cai at (852) 3758-1210 or Jie Zhang at (852) 3758-1231.

    Sincerely,

    Futu Holdings Limited

    /s/ Arthur Yu Chen

    Arthur Yu Chen, Chief Financial Officer

cc: Leaf
                                            Hua Li, Chairman of the Board of Directors and Chief Executive Officer, Futu Holdings Limited

  Will H. Cai, Esq., Partner, Cooley LLP

  Jie Zhang, Esq., Partner, Cooley LLP

Futu Holdings Limited 34/F, United Centre, 95 Queensway,
Admiralty, Hong Kong S.A.R., People’s Republic of China

t: +852 2523 3588 futuholdings.com