# EDGAR Filing Document

**Accession Number:** 0002046919
**File Stem:** 0001641172-25-018109
**Filing Date:** 2025-7
**Character Count:** 4334
**Document Hash:** 4265b499ee037381ad7c1b3086b3870e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-018109.hdr.sgml**: 20260305

**ACCESSION NUMBER**: 0001641172-25-018109

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250708

**FILER**: 

**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:** CORRESP

**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

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| | | |
|:---|:---|:---|
| **Loeb & Loeb LLP**<br>901 New York Avenue, N.W.<br> Washington, D.C. 20001<br>345 Park Avenue<br> New York, NY 10154 | <br>**Main**<br> **Fax**<br>**Main**<br> **Fax** | <br>202.618.5000<br> 202.217.2554<br>212.407.4000<br> 212.407.4990 |

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July 8, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attn: | Shannon Davis |
|  | Robert Klein |
|  | Robert Arzonetti |
|  | Susan Block |

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| | |
|:---|:---|
| Re: | Rainbow Capital Holdings Limited |
|  | Amendment No. 3 to the Registration Statement on Form F-1 |
|  | Filed June 26, 2025 |
|  | File No. 333-284975 |

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Dear Messrs. Davis, Klein, Arzonetti and Block:

On behalf of our client, Rainbow Capital Holdings Limited (the "**Company**"), we hereby provide a response to the comments issued in a letter dated July 2, 2025 (the "**Staff**'**s Letter**") regarding the Company's Registration Statement on Form F-1 (the "**F**-**1**"). Contemporaneously, we are filing the Amendment No. 4 to the Registration Statement on Form F-1 via Edgar (the "**Amendment No**. **4**").

In order to facilitate the review by the staff of the U.S. Securities and Exchange Commission (the "**Staff**") of the Amendment No. 4, 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>Amendment No. 3 to the Registration Statement on Form F-1</u>

<u>General</u>

1. We
 note your disclosure on page iii and elsewhere stating that your Operating Subsidiary is
 registered with the CSRC under Article 21 of the Trial Measures. Please clarify the implications
 of this registration, including the specific obligations it entails and confirm whether these
 steps have been completed. In particular, please clarify whether it is merely a notice filing,
 specify when the initial filing under Article 21 was made, and indicate whether it was a
 one-time filing and whether your Operating Subsidiary is subject to any ongoing periodic
 obligations, including updates in the event of changes. Additionally, your disclosure states
 that the legal and operational risks associated with Mainland China "may" also
 apply to operations in Hong Kong and the Operating Subsidiary "could be" subject
 to regulatory oversight. Given that your Operating Subsidiary is already registered under
 Article 21, it appears these should be affirmative statements in the present tense. Please
 revise where appropriate to clarify and, if necessary, explain the basis for characterizing
 the applicability of such risks as contingent ("may apply" and "could be
 subject").

**Response**: The Company notes the Staff's comment and in response thereto has revised the disclosure on pages iii, iv, 3, 17, 18, 108 and 109 to Amendment No. 4 to the Registration Statement.

Please call me at 212-407-4063 if you would like additional information with respect to any of the foregoing. Thank you.

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| |
|:---|
| Sincerely, |
| */s/ Alex Weniger-Araujo, Esq.* |
| Alex Weniger-Araujo, Esq. |
| Partner |

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cc: Larry Choi, Chief Executive Officer of Rainbow Capital Holdings Limited