# EDGAR Filing Document

**Accession Number:** 0002046919
**File Stem:** 0000000000-25-006671
**Filing Date:** 2025-6
**Character Count:** 3828
**Document Hash:** 5ce0ac44aad87adce024869a37218c9c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006671.hdr.sgml**: 20260305

**ACCESSION NUMBER**: 0000000000-25-006671

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250625

**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

```

                                                            June 25, 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. 2 to the Registration Statement on Form F-1
           Filed June 16, 2025
           File No. 333-284975
Dear Larry Choi:

     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.

Amendment No. 2 to Form F-1 filed June 16, 2025
General

1.     We note you provide IPO sponsorship and underwriting services. Revise
your
       disclosure to clarify the number of your IPO and underwriting clients
that are located
       in the PRC, and the percentage of your overall transaction volume, if
material. If you
       have a material number of clients located in PRC, revise your disclosure
to discuss the
       regulatory compliance that you are subject to from the authorities in
the PRC,
       including Article 21 of the Trial Measures.
Exhibits

2.     We note that the consent from your independent registered public
accounting firm
       filed under Exhibit 23.1 refers to their report dated December 16, 2024,
with respect
 June 25, 2025
Page 2

       to the consolidated financial statements of Rainbow Capital Holdings
Limited.
       However, we note that the audit report filed on page F-2 is dated
"December 16, 2024,
       except for Note 16 as to which the date is February 13, 2025." Please
revise and
       update the consent to refer to all dates and the related explanation
appearing in the
       date block of the report exactly as they appear in the report.
       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 Susan Block at 202-551-3210 or Christian Windsor at
202-551-3419
with any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Finance

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._