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                              May 24, 2024

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

                                                        Re: Four Leaf
Acquisition Corporation
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed May 20, 2024
                                                            File No. 001-41646

       Dear Angel Orrantia:

                                                        We have reviewed your
filing and have the following comment.

              Please respond to this letter 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 a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Preliminary Proxy Statement on Schedule 14A

       General

   1.                                                   With a view toward
disclosure, please tell us whether your sponsor is, is controlled by, or
                                                        has substantial ties
with a non-U.S. person. If so, also include risk factor disclosure that
                                                        addresses how this fact
could impact your ability to complete your initial business
                                                        combination. For
instance, discuss the risk to investors that you may not be able to
                                                        complete an initial
business combination with a U.S. target company should the
                                                        transaction be subject
to review by a U.S. government entity, such as the Committee on
                                                        Foreign Investment in
the United States (CFIUS), or ultimately prohibited. Disclose that
                                                        as a result, the pool
of potential targets with which you could complete an initial business
                                                        combination may be
limited. Further, disclose that the time necessary for government
                                                        review of the
transaction or a decision to prohibit the transaction could prevent you from
                                                        completing an initial
business combination and require you to liquidate. Disclose
                                                        the consequences of
liquidation to investors, such as the losses of the investment
                                                        opportunity in a target
company, any price appreciation in the combined company, and the
                                                        warrants, which would
expire worthless.
 Angel Orrantia
Four Leaf Acquisition Corporation
May 24, 2024
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.

       Please contact Kibum Park at 202-551-6836 or Brigitte Lippmann at
202-551-3713 with
any questions.



                                                          Sincerely,
FirstName LastNameAngel Orrantia
                                                          Division of
Corporation Finance
Comapany NameFour Leaf Acquisition Corporation
                                                          Office of Real Estate
& Construction
May 24, 2024 Page 2
cc:       Conrad Adkins, Esq.
FirstName LastName