United States securities and exchange commission logo
February 23, 2024
Xuedong Tian
Chief Executive Officer
Feutune Light Acquisition Corporation
48 Bridge Street, Building A
Metuchen, New Jersey 08840
Re: Feutune Light
Acquisition Corporation
Registration
Statement on Form S-4
Filed on February
8, 2023
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 January 3, 2024
letter.
Registration Statement on Form S-4 filed on February 8, 2024
Executive Compensation
Outstanding Equity Awards at Fiscal Year-End, page 212
1. Please update your
compensation disclosure with respect to the Outstanding Equity
Awards and the
Non-Employee Director Compensation to reflect the fiscal year ended
December 31, 2023.
2. We note in footnote 4
to the table that 10,000 options granted to Pok Man Ho expired
January 1, 2024. Please
update the outstanding equity awards as of the most recent date
practicable.
Xuedong Tian
FirstName LastNameXuedong Tian
Feutune Light Acquisition Corporation
Comapany23,
February NameFeutune
2024 Light Acquisition Corporation
February
Page 2 23, 2024 Page 2
FirstName LastName
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,
Division of
Corporation Finance
Office of
Manufacturing
cc: Arila Zhou