TEXT-EXTRACT 2 filename2.txt Mail Stop 3561 September 29, 2020 Shanchun Huang Chief Executive Officer Future FinTech Group Inc. 2103 Tower A, SK Plaza A6 JianGuoMenWai Avenue Chaoyang District Beijing, P.R. China 100022 Re: Future FinTech Group Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed August 24, 2020 File No. 333-224686 Dear Mr. Huang: We have reviewed your filings and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your filings and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comment are to the comments in our February 7, 2019 letter. Registration Statement on Form S-3 1. We note your response to prior comment 3 and your indication that you didn t purchase the 20,000,000 of the INU Tokens. The disclosure in your annual report on Form 10-K for the period ended December 31, 2019 suggests otherwise on pages 50 and 56 where you discuss impairment to your long term investments, attributable mainly to the INU Digital Asset Token and 10% equity investment in InUnion Chain Limited. Also, your most recent quarterly report on Form 10-Q for the period ended June 30, 2020 indicates that you continue to hold these long term investments. Please advise. Shanchun Huang Future FinTech Group Inc. September 29, 2020 Page 2 2. Elaborate upon your cross-border e-commerce platform (NONOGIRL), which you state will be formally launched in the third quarter of 2020. 3. Clarify the business of DCON. You describe it as a technical service and support for real name and blockchain based assets, however, your Form 10-Q for the period ended June 30, 2020 describes DCON as a digital payment system. Please revise your disclosure to elaborate upon this aspect of your business and, in doing so, clarify whether DCON operates a digital payment system. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact me at (202) 551-3564 with any other questions. Sincerely, /s/ Mara L. Ransom Mara L. Ransom Office Chief Office of Trade & Services