FEUTUNE LIGHT ACQUISITION CORPORATION

June 14, 2022

Via Edgar

Ms. Stacie Gorman

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Re: Feutune Light Acquisition Corporation Registration Statement on Form S-1, as amended (File No. 333-264221) Request for Acceleration of Effectiveness

Dear Ms. Gorman:

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-1, as amended be accelerated to, and that the Registration Statement becomes effective at 4:30 p.m., Eastern Time, on June 15, 2022, or as soon thereafter as practicable.

Very truly yours,
By:	/s/ Yuanmei Ma
	Yuanmei Ma Chief Financial Officer

Arila Zhou, Esq.

Robinson & Cole LLP