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SEC Comment Letter 0000000000-25-002455 to Roma Green Finance Ltd (ROMA)

Roma Green Finance Ltd
Date: March 5, 2025 · CIK: 0001945240 · Accession: 0000000000-25-002455

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File numbers found in text: 333-285301

Date
March 5, 2025
Author
Eddie Kim
Form
UPLOAD
Company
Roma Green Finance Ltd

Letter

March 5, 2025 Luk Huen Ling Claire Chief Executive Officer Roma Green Finance Ltd Flat 605, 6/F Tai Tung Building 8 Fleming Road Wanchai Hong Kong Re:Roma Green Finance Ltd Registration Statement on Form F-1 Filed February 27, 2025 File No. 333-285301 Dear Luk Huen Ling Claire: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Eddie Kim at 202-679-6943 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Kyle Leung

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March 5, 2025
Luk Huen Ling Claire
Chief Executive Officer
Roma Green Finance Ltd
Flat 605, 6/F
Tai Tung Building
8 Fleming Road
Wanchai
Hong Kong
Re:Roma Green Finance Ltd
Registration Statement on Form F-1
Filed February 27, 2025
File No. 333-285301
Dear Luk Huen Ling Claire:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Eddie Kim at 202-679-6943 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Kyle Leung