TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 21, 2022 William Fung Chief Executive Officer AMTD IDEA GROUP 23/F Nexxus Building 41 Connaught Road Central Hong Kong Re: AMTD IDEA GROUP Form 20-F for the fiscal year ended December 31, 2021 Filed on April 18, 2022 Form 20-F for the fiscal year ended December 31, 2020 Filed on April 28, 2021 File No. 001-39006 Dear Mr. Fung: We have completed our review of your filings. 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 Office of Finance