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Correspondence 0001213900-24-040726 from Thunder Power Holdings, Inc. (AIEV)

Thunder Power Holdings, Inc.
Date: May 8, 2024 · CIK: 0001912582 · Accession: 0001213900-24-040726

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File numbers found in text: 333-275933

Date
May 8, 2024
Author
Feutune Light Acquisition Corporation
Form
CORRESP
Company
Thunder Power Holdings, Inc.

Letter

FEUTUNE LIGHT ACQUISITION CORPORATION

May 8, 2024

VIA EDGAR

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Re: Feutune Light Acquisition Corporation

Registration Statement on Form S-4, as amended (File No. 333-275933)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Feutune Light Acquisition Corporation hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-4, as amended (the “Registration Statement”), be accelerated to, and that the Registration Statement becomes effective at 4:00 p.m., Eastern Time, on May 10, 2024, or as soon thereafter as practicable.

Please contact Arila Zhou of Robinson & Cole LLP at (212) 451-2908 or azhou@rc.com with any questions you may have concerning this request, and please notify her when this request for acceleration has been granted.

Very Truly Yours,
Feutune Light Acquisition Corporation

Show Raw Text
CORRESP
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filename1.htm

FEUTUNE LIGHT ACQUISITION CORPORATION

May 8, 2024

VIA EDGAR

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Re:
    Feutune Light Acquisition Corporation

    Registration Statement on Form S-4, as amended (File No. 333-275933)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Feutune Light Acquisition Corporation hereby requests
that the effectiveness of the above-referenced Registration Statement on Form S-4, as amended (the “Registration Statement”),
be accelerated to, and that the Registration Statement becomes effective at 4:00 p.m., Eastern Time, on May 10, 2024, or as soon thereafter
as practicable.

Please contact Arila Zhou
of Robinson & Cole LLP at (212) 451-2908 or azhou@rc.com with any questions you may have concerning this request, and please notify
her when this request for acceleration has been granted.

    Very Truly Yours,

    Feutune Light Acquisition Corporation

    By:
    /s/ Yuanmei Ma

    Yuanmei Ma

    Chief Financial Officer

    cc:
    Arila Zhou, Esq.

Robinson & Cole LLP