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Correspondence 0001641172-25-000431 from Roma Green Finance Ltd (ROMA)

Roma Green Finance Ltd
Date: March 25, 2025 · CIK: 0001945240 · Accession: 0001641172-25-000431

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File numbers found in text: 333-285301

Date
March 25, 2025
Author
Luk Huen Ling Claire
Form
CORRESP
Company
Roma Green Finance Ltd

Letter

Division of Corporation Finance Office of Trade & Services l00 F Street, N.E. Washington , D.C. 20549 Attn: Eddie Kim Re: Roma Green Finance Limited (SEC File No. 333-285301)

Dear Sir or Madam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Roma Green Finance Limited (the "Registrant") hereby requests that Pre-Effective Amendment No. 1 to the Registrant's Registration Statement on Form F-1 (SEC File No. 333-285301), filed with the Commission on March 21, 2025, become effective at 4:00 pm (Eastern Time) on March 31, 2025 , or as soon thereafter as possible.

The Registrant acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filings; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please note that this letter will be filed with the Commission via EDGAR. In light of the time difference between Washington D.C. and Hong Kong, if you have any questions or concerns, please contact Kyle Leung, Esq. at +1 929-989-7572.

ROMA GREEN FINANCE LIMITED

By: /s/ Luk Huen Ling Claire

Name: Luk Huen Ling Claire

Title: Chairlady , Executive Director and Chief Executive Officer

c: Kyle Leung

Show Raw Text
CORRESP
 1
 filename1.htm

 Roma
Green Finance Limited

 Flat
605, 6/F., Tai Tung Building, 8 Fleming Road

 Wanchai, Hong Kong

 +
 852 2529 6878

 Email:
 claireluk@roma-international.com

 March
25, 2025

 VIAEDGAR

 Division
of Corporation Finance

 Office of Trade & Services

 U.S.
Securities and Exchange Commission

 l00 F Street, N.E.

 Washington ,
 D.C. 20549

 Attn: Eddie
Kim

 Re: Roma Green Finance Limited
 (SEC File No. 333-285301)

 Dear
Sir or Madam:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Roma Green Finance Limited (the "Registrant") hereby requests that
Pre-Effective Amendment No. 1 to the Registrant's Registration Statement on Form F-1 (SEC File No. 333-285301), filed with the
Commission on March 21, 2025, become effective at 4:00 pm (Eastern Time) on March 31, 2025 ,
 or as soon thereafter as possible.

 The
Registrant acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective,
it does not foreclose the Commission from taking any action with respect to the filings; (ii) the action of the Commission or the staff,
acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert
 this action as a
 defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.

 Please
note that this letter will be filed with the Commission via EDGAR. In light of the time difference between Washington D.C.
and Hong Kong, if you have any questions or concerns, please contact Kyle Leung, Esq. at +1 929-989-7572.

 ROMA GREEN FINANCE LIMITED

 By:
 /s/
 Luk Huen Ling Claire

 Name:
 Luk
 Huen Ling Claire

 Title:
 Chairlady ,
 Executive Director and Chief Executive
 Officer

 c: Kyle
 Leung