January 8, 2020

Yongke Xue
Chief Executive Officer
Future FinTech Group Inc.
23F, China Development Bank Tower
No. 2 Gaoxin 1st Road
Xi'an, Shaanxi, China 710075

       Re: Future FinTech Group Inc.
           Amendment No. 2 to Preliminary Proxy Statement on Schedule 14A
           Filed January 6, 2020
           File No. 001-34502

Dear Mr. Xue:

        We have limited our review of your filing to those issues we have
addressed in our
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.
Unless we note otherwise, our references to prior comments are to comments in
our January 3,
2020 letter.

Preliminary Proxy Statement on Schedule 14A filed January 6, 2020

Summary of Implementation of Evaluation Process, page 24

1.    We note your reference on page 25 to an attached qualification. Please
see Regulation S-
      T Item 306 regarding foreign language documents, and revise your filing
accordingly.
Unaudited Pro Forma Condensed Consolidated Financial Information, page 32

2.    Revise the format of the unaudited pro forma condensed consolidated
balance sheet and
      statements of operations to be consistent with the guidance in
Instruction 3 to Rule 11-02
      of Regulation S-X. Include appropriately titled columns to separately
present (i) the
      historical financial information of company, (ii) the historical
financial information of the
      business being divested, (iii) the pro forma adjustments necessary to
arrive at the
 Yongke Xue
Future FinTech Group Inc.
January 8, 2020
Page 2
         remainder of the existing entity, and (iv) the company on a pro forma
basis. Clearly
         reference each pro forma adjustment to the note or notes that explain
the assumptions
         involved.
3.       Revise the unaudited pro forma statements of operations to only
reflect results up to your
         income from continuing operations. Please refer to Instruction 1 to
Rule 11-02 of
         Regulation S-X.
4.       Consistent with Rule 11-02(b)(6) of Regulation S-X, please revise the
second introductory
         paragraph as well as your basis of presentation on page 38 to clearly
explain that the
         unaudited pro forma balance sheet assumes that the sale of HeDeTang HK
was
         consummated at September 30, 2019 and that the unaudited pro forma
statements of
         operations for the periods ended December 31, 2018 and September 30,
2019,
         respectively, assume that the sale was consummated at the beginning of
the periods
         presented (i.e., January 1, 2018). Revise your pro forma adjustments
and the notes thereto
         to reflect that guidance.
5.       Revise the second introductory paragraph to remove the reference to
"projected statements
         of operations" and revise the third introductory paragraph and all
other sections of the
         presentation to use the term "historical" instead of "actual" when
referring to the
         company's consolidated financial statements. Further, in light of the
fact that the
         transaction has not yet been consummated, please remove the disclosure
at the end of the
         third paragraph indicating that the consolidated financial statements
included in the
         company's September 30, 2019 Form 10-Q are on a post-Sale Transaction
basis.
6.       Revise the the fourth introductory paragraph to correctly indicate
that the unaudited pro
         forma condensed consolidated balance sheet and statements of
operations include pro
         forma adjustments which reflect transactions and events that are
directly attributable to the
         Sale Transaction, and not the "post Sale Transaction" as currently
disclosed.
Unaudited Pro Forma Condensed Consolidated Balance Sheet, page 33

7.       As disclosed in your note 2 to your pro forma adjustments, the
increase to your accounts
         receivable of $66,561,464 is the previously eliminated intercompany
receivable from
         HeDeTang HK. Given that the revenues of HeDeTang HK, and the
underlying fruit
         business, are minimal please tell us how you assessed the
collectability of the amount due.
8.     Please provide us with a balanced journal entry that shows how you
recorded the pro
       forma adjustments resulting from the assumptions described in note 2 on
page 38. Show
       us each balance sheet caption impacted and revise the Notes column on
this statement to
FirstName LastNameYongke Xue
       reference them to note 2. Further, tell us how you considered the zero
net asset value of
Comapany NameFuture FinTech Group independent valuation expert when concluding
that this
       HeDeTang HK reported by your Inc.
       pro forma adjustment is factually supportable.
January 8, 2020 Page 2
FirstName LastName
 Yongke Xue
FirstName LastNameYongke Xue
Future FinTech Group Inc.
Comapany2020
January 8, NameFuture FinTech Group Inc.
Page 3
January 8, 2020 Page 3
FirstName LastName
        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 Charles Eastman at (202) 551-3794 or Martin James,
Senior Advisor, at
(202) 551-3671 if you have questions regarding comments on the financial
statements and
related matters. Please contact Tim Buchmiller at (202) 551-3635 or Russell
Mancuso at (202)
551-3617 with any other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing
cc:      Jeffrey Qiong Li, Esq.