TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 28, 2022 Gordon Lee Chief Executive Officer AGBA Acquisition Limited Room 1108, 11th Floor, Block B New Mandarin Plaza, 14 Science Museum Road Tsimshatsui East, Kowloon, Hong Kong Re: AGBA Acquisition Limited Amendment No. 8 to Preliminary Proxy Statement on Schedule 14A Filed October 26, 2022 File No. 001-38909 Dear Gordon Lee: We have reviewed your filing 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Amendment No. 8 to Preliminary Proxy Statement on Schedule 14A General 1. This written letter confirms the oral comment the SEC Staff issued to you. On October 27, 2022, we issued the following comment orally to your counsel in a telephone conversation: As you have been operating with assets invested in securities and income derived from securities for much of the time since your IPO in May 2019, please revise to disclose the risk that you could be considered to be operating as an unregistered investment company. Also include disclosure with respect to the consequences to investors if you are required to liquidate as a result of this status, such as the losses of the investment opportunity in a target company, any price appreciation in the combined company, and any warrants, which would expire worthless. Gordon Lee AGBA Acquisition Limited October 28, 2022 Page 2 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. You may contact Michelle Miller at (202) 551-3368 or Bonnie Baynes at (202) 551-4924 if you have questions regarding comments on the financial statements and related matters. Please contact Tonya K. Aldave at (202) 551-3601 or Susan Block at (202) 551-3210 with any other questions. Sincerely, FirstName LastNameGordon Lee Division of Corporation Finance Comapany NameAGBA Acquisition Limited Office of Finance October 28, 2022 Page 2 cc: Giovanni Caruso, Esq. FirstName LastName