# EDGAR Filing Document

**Accession Number:** 0001945240
**File Stem:** 0000000000-23-002708
**Filing Date:** 2023-3
**Character Count:** 8145
**Document Hash:** 4ff6d606e5b868325a95cfed8ef46879
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002708.hdr.sgml**: 20240130

**ACCESSION NUMBER**: 0000000000-23-002708

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230317

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Roma Green Finance Ltd
- **CENTRAL INDEX KEY:** 0001945240
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** FLAT 605, 6/F, TAI TUNG BUILDING
- **STREET 2:** 8 FLEMING ROAD, WAN CHAI
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 000
- **BUSINESS PHONE:** (852) 2529 6878

**MAIL ADDRESS:**
- **STREET 1:** FLAT 605, 6/F, TAI TUNG BUILDING
- **STREET 2:** 8 FLEMING ROAD, WAN CHAI
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-025063

## Text-Extract

```

United States securities and exchange commission logo

                              March 17, 2023

       King Yip Cheng
       Chairman, Executive Director and Chief Executive Officer
       Roma Green Finance Limited
       Flat 605, 6/F., Tai Tung Building
       8 Fleming Road
       Wanchai, Hong Kong

                                                        Re: Roma Green Finance
Ltd
                                                            Amendment No. 4 to
Draft Registration Statement on Form F-1
                                                            Submitted March 3,
2023
                                                            CIK No. 0001945240

       Dear King Yip Cheng:

              We have reviewed your amended draft registration statement and
have the following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to this
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 4 to Draft Registration Statement on Form F-1 submitted
March 3, 2023

       Recent Regulatory Developments in the PRC, page 14

   1.                                                   We note your revisions
in response to comment three. However, we note that in the first
                                                        sentence of the
paragraph at the top of page 16, counsel opines that you are not subject to
                                                        permission requirements
from the CSRC, the CAC or any other entity that is "required to
                                                        approve of [y]our Hong
Kong Subsidiary' operations." Please revise so that the opinion of
                                                        counsel covers whether
you are required to obtain approval of the CSRC or CAC, or any
                                                        other entity, to offer
the securities being registered to foreign investors. While we note
                                                        that you later say that
it is the opinion of counsel you are not required to obtain any pre-
                                                        approval from Chinese
authorities to list on a U.S. stock exchange, you also say that you
 King Yip Cheng
Roma Green Finance Limited
March 17, 2023
Page 2
      do not believe that you are required to seek approval from the CSRC, the
CAC or any
      other governmental entity to offer the securities being registered.
Please revise this
      section to clarify what precisely counsel is opining on. Please also
revise your disclosure
      here, and elsewhere that you discuss permissions and approvals, to
reflect the new
      regulations released by the CSRC on February 17, 2023 and indicate
whether you are
      subject to such regulations.
       You may contact Suying Li at 202-551-3335 or Joel Parker at 202-551-3651
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Kate Beukenkamp at 202-551-3861 or Erin Jaskot at 202-551-3442 with any other
questions.

                                                            Sincerely,
FirstName LastNameKing Yip Cheng
                                                            Division of
Corporation Finance
Comapany NameRoma Green Finance Limited
                                                            Office of Trade &
Services
March 17, 2023 Page 2
cc:       Celia Velletri
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 17, 2023

King Yip Cheng  
Chairman, Executive Director and Chief Executive Officer  
Roma Green Finance Limited  
Flat 605, 6/F., Tai Tung Building  
8 Fleming Road  
Wanchai, Hong Kong

# **Re: Roma Green Finance Ltd  
Amendment No. 4 to Draft Registration Statement on Form F-1  
Submitted March 3, 2023  
CIK No. 0001945240**

Dear King Yip Cheng:

We have reviewed your amended draft registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments.

Amendment No. 4 to Draft Registration Statement on Form F-1 submitted March 3, 2023

Recent Regulatory Developments in the PRC, page 14

1. We note your revisions in response to comment three. However, we note that in the first sentence of the paragraph at the top of page 16, counsel opines that you are not subject to permission requirements from the CSRC, the CAC or any other entity that is 'required to approve of [y]our Hong Kong Subsidiary operations.' Please revise so that the opinion of counsel covers whether you are required to obtain approval of the CSRC or CAC, or any other entity, to offer the securities being registered to foreign investors. While we note that you later say that it is the opinion of counsel you are not required to obtain any pre-approval from Chinese authorities to list on a U.S. stock exchange, you also say that you

King Yip Cheng
Roma Green Finance Limited
March 17, 2023
Page 2

do not believe that you are required to seek approval from the CSRC, the CAC or any other governmental entity to offer the securities being registered. Please revise this section to clarify what precisely counsel is opining on. Please also revise your disclosure here, and elsewhere that you discuss permissions and approvals, to reflect the new regulations released by the CSRC on February 17, 2023 and indicate whether you are subject to such regulations.

You may contact Suying Li at 202-551-3335 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Kate Beukenkamp at 202-551-3861 or Erin Jaskot at 202-551-3442 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Celia Velletri