United States securities and exchange commission logo September 14, 2022 Leaf Hua Li Chief Executive Officer Futu Holdings Limited 11/F, Bangkok Bank Building No. 18 Bonham Strand W, Sheung Wan Hong Kong S.A.R., People s Republic of China Re: Futu Holdings Limited Annual Report on Form 20-F Filed March 18, 2022 File No. 001-38820 Dear Mr. Li: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance cc: Will H. Cai, Esq.