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                              November 3, 2022

       Angel Orrantia
       Chief Executive Officer
       Four Leaf Acquisition Corp
       4546 El Camino Real B10 #715
       Los Altos, California 94022

                                                        Re: Four Leaf
Acquisition Corp
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed October 13,
2022
                                                            File No. 333-267399

       Dear Angel Orrantia:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
October 5, 2022, letter.

       Amendment No. 1 to Registration Statement on Form S-1

       General

   1.                                                   We note your response
to comment 1 of our letter. In your summary of risk factors,
                                                        disclose the risks that
the control person of your sponsor being based in or having
                                                        significant ties to
China poses to investors. In particular, describe the significant
                                                        regulatory, liquidity,
and enforcement risks with cross-references to the more detailed
                                                        discussion of these
risks in the prospectus. For example, specifically discuss risks arising
                                                        from the legal system
in China, including risks and uncertainties regarding
                                                        the enforcement of laws
and that rules and regulations in China can change quickly with
                                                        little advance notice;
and the risk that the Chinese government may intervene or influence
                                                        your search for a
target company or completion of your initial business combination at
 Angel Orrantia
Four Leaf Acquisition Corp
November 3, 2022
Page 2
      any time, which could result in a material change in your operations
and/or the value of
      the securities you are registering for sale. Please include a separate
section
      on enforcement of liabilities addressing the enforcement risks related
      to civil liabilities due to you, your sponsor and/or your officers and
directors being located
      in China or Hong Kong. For example, revise to discuss more specifically
the limitations
      on investors being able to effect service of process and enforce civil
liabilities in China,
      lack of reciprocity and treaties, and cost and time constraints. Also,
please disclose these
      risks in the business section. Additionally, please identify each officer
and/or director
      located in China or Hong Kong and disclose that it will be more difficult
to
      enforce liabilities and enforce judgments on those individuals.
       You may contact Jeffrey Lewis at 202-551-6216 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or David Link at 202-551-3356 with any
other
questions.



                                                             Sincerely,
FirstName LastNameAngel Orrantia
                                                             Division of
Corporation Finance
Comapany NameFour Leaf Acquisition Corp
                                                             Office of Real
Estate & Construction
November 3, 2022 Page 2
cc:       David Brown, Esq.
FirstName LastName