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Forefront Tech Holdings Acquisition Corp

c/o Appleby Global Services (Cayman) Limited

Suite 210, 2nd Floor, Windward III, Regatta Office Park, PO Box 500

Grand Cayman, Cayman Islands, KY1-1106

April 27, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    RE:
    Forefront Tech Holdings Acquisition Corp (the “Company”)

    Registration Statement on Form S-1

    (File No. 333- 293592) (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, the registrant, Forefront Tech Holdings Acquisition Corp, hereby requests acceleration of effectiveness
of the above referenced Registration Statement on Form S-1 (File No. 333- 293592) so that it will become effective at 4:30 p.m. ET on
Wednesday, April 29, 2026, or as soon as practicable thereafter or at such other time as the Company or its outside counsel, Winston &
Strawn LLP, request by telephone that such Registration Statement be declared effective.

    Very truly yours,

    Forefront Tech Holdings Acquisition Corp

    By:
    /s/ Peter Bilitsch

    Name:
    Peter Bilitsch

    Title:
    Chief Executive Officer

    cc:
    Michael J. Blankenship, Winston & Strawn LLP