SPU [Future FinTech] CORRESP: Future FinTech Group Inc. December 26, 2019 VIA
[Future FinTech Group Inc. December 26, 2019 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Charles Eastman Martin James Tim Buchmiller Russell Mancuso Re: Future FinTech Group Inc. Preliminary Proxy Statement on Schedule 14A Filed October 11, 2019 File No. 001-34502 Dear Mr. East]