SEC Comment Letter 0000000000-23-013623 to Roma Green Finance Ltd (ROMA)
Roma Green Finance Ltd
Date: Dec. 14, 2023 · CIK: 0001945240 · Accession: 0000000000-23-013623
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272555
Letter
United States securities and exchange commission logo December 14, 2023 Luk Huen Ling Claire Chairlady, Executive Director and Chief Executive Officer Roma Green Finance Limited Flat 605, 6/F, Tai Tung Building 8 Fleming Road Wanchai, Hong Kong Re:Roma Green Finance Ltd Amendment No. 4 to Registration Statement on Form F-1 Filed December 5, 2023 File No. 333-272555 Dear Luk Huen Ling Claire: We have reviewed your amended registration statement and have the following comment. 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 December 1, 2023 letter. Amendment No. 4 to Registration Statement on Form F-1 Exhibit 23.1, page 1 1.Your independent auditors’ consent refers to the audit report dated August 23, 2023 on your consolidated financial statements as of and for the fiscal years ended March 31, 2023 and 2022. However, the audit report presented on page F-2 of your filing is dated December 5, 2023. Please have your auditors revise their consent to properly reflect the audit report date.
FirstName LastNameLuk Huen Ling Claire Comapany NameRoma Green Finance Limited December 14, 2023 Page 2 FirstName LastName Luk Huen Ling Claire Roma Green Finance Limited December 14, 2023 Page 2 Please contact Suying Li at 202-551-3335 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Kate Beukenkamp at 202-551-3861 or Erin Jaskot at 202-551-3442 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Celia Velletri
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United States securities and exchange commission logo
December 14, 2023
Luk Huen Ling Claire
Chairlady, Executive Director and Chief Executive Officer
Roma Green Finance Limited
Flat 605, 6/F, Tai Tung Building
8 Fleming Road
Wanchai, Hong Kong
Re:Roma Green Finance Ltd
Amendment No. 4 to Registration Statement on Form F-1
Filed December 5, 2023
File No. 333-272555
Dear Luk Huen Ling Claire:
We have reviewed your amended registration statement and have the following comment.
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 December 1, 2023 letter.
Amendment No. 4 to Registration Statement on Form F-1
Exhibit 23.1, page 1
1.Your independent auditors’ consent refers to the audit report dated August 23, 2023 on
your consolidated financial statements as of and for the fiscal years ended March 31, 2023
and 2022. However, the audit report presented on page F-2 of your filing is dated
December 5, 2023. Please have your auditors revise their consent to properly reflect the
audit report date.
FirstName LastNameLuk Huen Ling Claire
Comapany NameRoma Green Finance Limited
December 14, 2023 Page 2
FirstName LastName
Luk Huen Ling Claire
Roma Green Finance Limited
December 14, 2023
Page 2
Please contact Suying Li at 202-551-3335 or Joel Parker at 202-551-3651 if you have
questions regarding comments on the financial statements and related matters. Please contact
Kate Beukenkamp at 202-551-3861 or Erin Jaskot at 202-551-3442 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Celia Velletri