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United States securities and exchange commission logo
August 31, 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 reviewed your filing and have the following comment. In
some of our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.
Please respond to these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this comment, we may have additional comments.
Annual Report on Form 20-F
General
1. In future filings,
please update your discussion of the Holding Foreign Companies
Accountable Act by
disclosing that on August 26, 2022, the Public Company Accounting
Oversight Board (PCAOB)
signed a Statement of Protocol with the China Securities
Regulatory Commission
and the Ministry of Finance of the People's Republic of China,
taking the first step
toward opening access for the PCAOB to inspect and investigate
registered public
accounting firms headquartered in mainland China and Hong Kong.
Please include the
proposed disclosure in your response letter.
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.
Leaf Hua Li
Futu Holdings Limited
August 31, 2022
Page 2
Please contact Tonya K. Aldave at (202) 551-3601 or Sonia Bednarowski at
(202) 551-
3666 with any questions.
FirstName LastNameLeaf Hua Li Sincerely,
Comapany NameFutu Holdings Limited
Division of Corporation
Finance
August 31, 2022 Page 2 Office of Finance
FirstName LastName