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                               February 17, 2023

       Kuangtao Wang
       Chief Executive Officer
       NFT Limited
       Office Q 11th Floor, Kings Wing Plaza 2
       No. 1 Kwan Street, Sha Tin, New Territories
       Hong Kong

                                                        Re: NFT Limited
                                                            Amendment No. 1 to
Registration Statement on Form F-4
                                                            Filed February 7,
2023
                                                            File No. 333-268865

       Dear Kuangtao Wang:

             We have reviewed your amended registration statement and have the
following
       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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 18, 2023 letter.

       Amendment No. 1 to Registration Statement on Form F-4 Filed February 7,
2023

       Other Information
       Proxy Solicitation, page 59

   1.                                                   We note our response to
prior comment 1, including deletions to remove the references to
                                                        engaging Broadridge as
your proxy solicitor. However, we note that your risk factor
                                                        disclosure on page 23
continues to reference "proxy solicitation fees." Please revise your
                                                        disclosure to make
clear whether you are engaging any proxy solicitation services as we
                                                        note that in this
section to you continue to state that "[t]he solicitation of proxies is made
                                                        on behalf of the Board
and we will bear the cost of soliciting proxies." We also note that
                                                        elsewhere in your
disclosure it appears that Broadridge continues to assist you with voting
 Kuangtao Wang
NFT Limited
February 17, 2023
Page 2
      services in connection with your annual meeting, for example. Please
revise your
      disclosure to make clear the services Broadridge is providing in
connection with your
      annual meeting and proxy vote.
General

2.    We note your response to prior comment 5, including regarding pro forma
financial
      information. Please revise your disclosure to include pro forma: (i)
balance sheet and
      income statement financial information as of December 31, 2021 and (ii)
interim financial
      information as of September 30, 2022. Additionally, we note the inclusion
of your pro
      forma financial information with your historical financial statements as
reflected in your
      Index to Financial Statements. Please revise your disclosure to present
this financial
      information within your prospectus pursuant to the requirements of Form
F-4 and revise
      your indication on page 17 that no pro forma financial information has
been presented.
      Refer to Item 3(e) of Form F-4 and Rule 11-02(a)(12) of Regulation S-X.
       Please contact Kate Beukenkamp at 202-551-3861 or Mara Ransom at
202-551-3264
with any other questions.



                                                           Sincerely,
FirstName LastNameKuangtao Wang
                                                           Division of
Corporation Finance
Comapany NameNFT Limited
                                                           Office of Trade &
Services
February 17, 2023 Page 2
cc:       Joan Wu
FirstName LastName