TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 10, 2023 Martin Shen Chief Executive Officer FingerMotion, Inc. 111 Somerset Road Level 3, Singapore 238164 Re: FingerMotion, Inc. Form 10-K for the Fiscal Year Ended February 28, 2023 File No. 001-41187 Dear Martin Shen: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Michael Shannon