# EDGAR Filing Document

**Accession Number:** 0002046919
**File Stem:** 0000000000-25-008153
**Filing Date:** 2025-8
**Character Count:** 5136
**Document Hash:** 311bb44a143ba685f07cf445f8d926d1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008153.hdr.sgml**: 20260305

**ACCESSION NUMBER**: 0000000000-25-008153

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250801

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Rainbow Capital Holdings Ltd
- **CENTRAL INDEX KEY:** 0002046919
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07607

**BUSINESS ADDRESS:**
- **STREET 1:** OFFICE, NO. 710, 7/F, WING ON HOUSE,
- **STREET 2:** 71 DES VOEUX ROAD CENTRAL
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 0000
- **BUSINESS PHONE:** (852) 3841-7451

**MAIL ADDRESS:**
- **STREET 1:** OFFICE, NO. 710, 7/F, WING ON HOUSE,
- **STREET 2:** 71 DES VOEUX ROAD CENTRAL
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 0000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-24-050122

## Text-Extract

```

                                                            August 1, 2025

Larry Choi
Chief Executive Officer
Rainbow Capital Holdings Limited
No. 710, 7/F, Wing On House
No. 71 Des Voeux Road Central
Central, Hong Kong

       Re: Rainbow Capital Holdings Limited
           Amendment No. 4 to Registration Statement on Form F-1
           Filed July 8, 2025
           File No. 333-284975
Dear Larry Choi:

     We have reviewed your amended registration statement and have the
following
comments.

        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 July 2, 2025
letter.

Amendment No. 4 to Registration Statement on Form F-1
Risk Factors
The PRC government may exert significant oversight
CSRC filing for provision of IPO sponsorship, page 17

1.     Please revise to include a separate risk factor, with its own
subheading, discussing the
       risks to you associated with the CSRC filing provisions for IPO
sponsorship and
       underwriting services. In your risk factor, please clarify the conduct
that could give
       rise to a violation as stipulated by Article 24 of the Trial Measures.
We note your
       disclosure that it is a risk that your operating subsidiary could be in
violation of the
       undertakings that your operating subsidiary made to the CSRC. Please
clarify the
       undertakings made so that investors may assess the risk.
 August 1, 2025
Page 2

Regulations
The Trial Measures, page 108

2.     We note your disclosure that you have fulfilled your obligations under
Articles 20 and
       21 and have made your initial filing under Article 21 to the CSRC and
have made
       your annual reports. Please advise as to the type of information that
you are required
       to file with the CSRC in your original filing, as well as the annual
reports. In this
       regard, we note your disclosure that you must update the CSRC within 10
working
       days in case of changes of details previously filed. Please describe
what information
       would constitute a change that would require you to update your original
filing,
       including if you would be required to make a filing if one of your IPO
clients had a
       material change related to their offering.
3.     Please clarify if you have to file a new report when you assist a client
with sponsor or
       underwriting services for a new offering.
Examination and Verification, page 109

4.     We note your disclosure that, according to Article 20 of the Trial
Measures, securities
       companies and law firms should make thorough examination and
verification of the
       CSRC filing documents for overseas securities offering and listing by
the PRC
       domestic companies. Please clarify what is meant by "securities
companies." Please
       address if Article 20 requires you to comply with, or help your clients
comply
       with, any additional Articles outside of Articles 20, 21, 24, 26 and
Supporting
       Guidelines 2 and 5.
       Please contact Shannon Davis at 202-551-6687 or Robert Klein at
202-551-3847 if
you have questions regarding comments on the financial statements and related
matters. Please contact Robert Arzonetti at 202-551-8819 or Susan Block at
202-551-3210
with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Finance
cc:   Alex Weniger-Araujo

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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