# EDGAR Filing Document

**Accession Number:** 0002046216
**File Stem:** 0001213900-25-074510
**Filing Date:** 2025-8
**Character Count:** 4454
**Document Hash:** 8757417680053d2816e8538c63a505ed
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-074510.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0001213900-25-074510

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250811

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Beta FinTech Holdings Ltd
- **CENTRAL INDEX KEY:** 0002046216
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** RM3326, EAST BLOCK,CHINA MERCHANTS TOWER
- **STREET 2:** 168-200 CONNAUGHT ROAD CENTRAL
- **CITY:** SHEUNG WAN
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 3590 9488

**MAIL ADDRESS:**
- **STREET 1:** RM3326, EAST BLOCK,CHINA MERCHANTS TOWER
- **STREET 2:** 168-200 CONNAUGHT ROAD CENTRAL
- **CITY:** SHEUNG WAN
- **STATE:** K3
- **ZIP:** 00000

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| ![](image_001.jpg) | **Xiaoqin ("Sherry") Li** <br> Senior Counsel<br>345 Park Avenue<br> New York, NY 10154 | **Direct** 212.407.4939<br> **Main** 212.407.4000<br> **Fax** 212.407.4990<br> xli@loeb.com |

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August 11, 2025

&nbsp;&nbsp;&nbsp;&nbsp;United States Securities and Exchange Commission<br> Division of Corporation Finance<br> Office of Trade & Services<br> 100 F Street, N.E.<br> Washington, D.C. 20549<br> Attn: Todd Schiffman and James Lopez

Re: Beta FinTech Holdings Ltd<br> Amended Form F-1 filed July 18, 2025<br> File No. 333-287759

Dear Messrs. Schiffman and Lopez:

On behalf of our client, Beta FinTech Holdings Ltd (the "Company"), we hereby provide a response to the comments issued in a letter dated August 6, 2025 (the "Staff's Letter") regarding the Company's Amended Registration Statement on Form F-1 (the "Amendment No. 2") filed July 18, 2025. Contemporaneously, we are filing an Amendment No. 3 to Registration Statement on Form F-1 (the "Amendment No. 3") via Edgar.

In order to facilitate the review by the staff of the Securities and Exchange Commission (the "Staff") of the Amendment No. 3, we have responded, on behalf of the Company, to the comments set forth in the Staff's Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff's comments and correspond to the numbered paragraph in the Staff's Letter.

**<u>Amended Form F-1 filed July 18, 2025</u>**

**<u>Underwriting Services for U.S. dollar-denominated Municipal Bonds of PRC Companies, page 94</u>**

1. Please refer to comment 3 from our letter dated June 24, 2025. We note the discussion of due diligence provided by third-party professional
institutions in Mainland China, including PRC counsels for due diligence, auditing firms and translation agencies. However, we also note
the statements on the cover page and elsewhere that (1) none of the PRC laws and regulations apply to the Group's business, "regardless
of whether directly or indirectly via counterparties or other third parties," and (2) the Group does not have any material operations
in Mainland China. In light of the indirect due diligence and other operations in Mainland China through third parties, please revise
to reconcile with the statements that PRC laws and regulations do not indirectly apply. Please include approximate, quantitative disclosure
regarding the operations using third-parties to conduct due diligence and other activities in Mainland China. We also note that you are
relying on PRC counsel, AllBright Law Offices. However, it does not appear as if the operations using third-parties in Mainland China
are covered in their Opinion filed as Exhibit 99.2. Please revise accordingly.

**Response:** In response to the Staff's comments, the Company has revised the disclosures on cover page, pages 7 and 98 to clarify that PRC laws and regulations do not directly apply to the Group's business. The Company has also included approximate, quantitative disclosure regarding the operations using third-parties to conduct due diligence and other activities in Mainland China on page 94. The Company has also filed an updated opinion of its PRC counsel as Exhibit 99.2.

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| ![](image_002.jpg) | <br> August 11, 2025<br> Page 2 |

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Please call me at 212-407-4939 if you would like additional information with respect to any of the foregoing. Thank you.

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| Sincerely, |
| /s/ Xiaoqin (Sherry) Li |
| Xiaoqin ("Sherry") Li |
| Senior Counsel |

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