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                           April 30, 2024

       Xuedong Tian
       Chief Executive Officer
       Feutune Light Acquisition Corporation
       48 Bridge Street, Building A
       Metuchen, New Jersey 08840

                                                        Re: Feutune Light 
Acquisition Corporation
                                                            Amendment No. 4 to 
Registration Statement on Form S-4
                                                            Filed on April 26, 
2024
                                                            File No. 333-275933

       Dear Xuedong Tian:

            We have reviewed your amended registration statement and have the 
following
       comments.

              Please respond to this letter by amending your registration 
statement and providing the
       requested information. If you do not believe a 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 letter, we may have additional comments. 
Unless we note otherwise,
       any references to prior comments are to comments in our March 26, 2024 
letter.

       Amend No. 4 to Registration Statement on Form S-4 filed April 26, 2024

       General

   1.                                                   We note your disclosure 
that FLFV has until May 2, 2024 to submit a plan to regain
                                                        compliance with 
Nasdaq's Minimum Holders Rule. Please revise your disclosure to update
                                                        the current status of 
Nasdaq compliance.
       Unaudited Pro Forma Condensed Combined Financial Information
       Basis of Pro Forma Presentation, page 121

   2.                                                   We understand the 
maximum redemption scenario (scenario 2) includes an assumption
                                                        based on the FLFV 
stockholders    approval of amending the charter to remove the
                                                        $5,000,001 NTA 
requirement. Please revise to expand your disclosure in adjustment
                                                        L (within Note 3 on 
page 127) to discuss the NTA assumption. In addition, discuss (and
                                                        quantify) the maximum 
share redemption that could occur to consummate the merger
 Xuedong Tian
Feutune Light Acquisition Corporation
April 30, 2024
Page 2
      transaction in the event the Proposal No. 2 does not get approved.
       Please contact Charles Eastman at 202-551-3794 or Hugh West at 
202-551-3872 if you
have questions regarding comments on the financial statements and related 
matters. Please
contact Sarah Sidwell at 202-551-4733 or Jay Ingram at 202-551-3397 with any 
other questions.



                                                           Sincerely,
FirstName LastNameXuedong Tian
                                                           Division of 
Corporation Finance
Comapany NameFeutune Light Acquisition Corporation
                                                           Office of 
Manufacturing
April 30, 2024 Page 2
cc:       Arila Zhou
FirstName LastName