# EDGAR Filing Document

**Accession Number:** 0001945240
**File Stem:** 0000000000-23-000474
**Filing Date:** 2023-1
**Character Count:** 12542
**Document Hash:** 266e374c2d30391d349f4165f4444a4b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000474.hdr.sgml**: 20240130

**ACCESSION NUMBER**: 0000000000-23-000474

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230117

**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

                             January 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. 3 to
Draft Registration Statement on Form F-1
                                                            Submitted December
21, 2022
                                                            CIK No. 0001945240

       Dear King Yip Cheng:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, 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 comments apply 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 these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 3 to Draft Registration Statement on Form F-1 Submitted
December 21, 2022

       Explanatory Note , page i

   1.                                                   We note your response
to comment 4. Please further revise the section of your Prospectus
                                                        Summary titled
"Implications of Being a Holding Company" to state that your have no
                                                        cash management
policies or procedures. Additionally, please make conforming changes
                                                        to your disclosure
elsewhere in your prospectus to reflect the revisions made to the cover
                                                        page of your IPO
prospectus. In this regard, we note that your revisions here delete
                                                        the word "formal" in
relation to cash management policies. However, your risk factor on
                                                        page 26 and the cover
page the resale prospectus continue to state that you do not
                                                        maintain "formal cash
management" policies or procedures.
 King Yip Cheng
FirstName  LastNameKing  Yip Cheng
Roma Green   Finance Limited
Comapany
January 17,NameRoma
            2023       Green Finance Limited
January
Page 2 17, 2023 Page 2
FirstName LastName
Preliminary Prospectus Cover Page, page 1

2.       You state that the shares held by the Pre-IPO Investors are being
registered "in this
         prospectus." Please revise to indicate that the shares are being
registered in the separate
         resale prospectus.
Recent Regulatory Development in the PRC, page 20

3.       We note your revisions in response to comment 5, however the statement
of the opinion of
         your Hong Kong legal counsel speaks only to permissions from Hong Kong
authorities to
         issue your ordinary shares to foreign investors. Please revise to
indicate that counsel's
         opinion is that you are not required to seek approval from the CSRC,
CAC or any other
         PRC authority to offer your ordinary shares to foreign investors, to
the extent accurate. In
         addition please disclose that if you were to become subject to PRC
laws and/or authorities
         you could incur material costs to ensure compliance and experience
devaluation of your
         securities or delisting.
Enforceability of Civil Liabilities, page 39

4.       Your disclosure in this section states that the auditors of your
company reside outside the
         United States. Please reconcile this statement with the disclosure
elsewhere saying that
         your auditor is headquartered in California.
General

5.       We note your response to prior comment 7, including revisions to the
risk factor
         beginning on page 26 titled "The PCAOB's HFCAA Determination Report
dated
         December 16, 2021..." Please revise your disclosure elsewhere
throughout your
         prospectus to provide conforming changes regarding the status of the
Statement of
         Protocol Agreement between the PCAOB and the China Securities
Regulatory
         Commission and Ministry of Finance. For example, we note your
discussion in the section
         titled "Holding Foreign Companies Accountable Act (the "HFCA Act")"
beginning on
         page 12 of your Prospectus Summary.
6.       We note your response to comment 3. Please include a similar
cross-reference to the
         consolidated financial statements on the cover page of the resale
prospectus.
7.       We note your disclosure on the resale prospectus cover page that the
selling stockholders
         will sell their shares "at prevailing market prices or at privately
negotiated prices." Please
         include a placeholder for the initial public offering price, as well
as the most recent
         trading price and confirm that you will include such information in
the Rule 424(b)
         prospectus filed in connection with this resale offering. Refer to
Instruction 2 to Item
         501(b)(3) of Regulation S-K.
 King Yip Cheng
Roma Green Finance Limited
January 17, 2023
Page 3

       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
January 17, 2023 Page 3
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

January 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. 3 to Draft Registration Statement on Form F-1  
Submitted December 21, 2022  
CIK No. 0001945240**

Dear King Yip Cheng:

We have reviewed your amended draft registration statement and have the following comments. In some of our comments, 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 comments apply 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 these comments and your amended draft registration statement or filed registration statement, we may have additional comments.

Amendment No. 3 to Draft Registration Statement on Form F-1 Submitted December 21, 2022

Explanatory Note , page i

1. We note your response to comment 4. Please further revise the section of your Prospectus Summary titled 'Implications of Being a Holding Company' to state that you have no cash management policies or procedures. Additionally, please make conforming changes to your disclosure elsewhere in your prospectus to reflect the revisions made to the cover page of your IPO prospectus. In this regard, we note that your revisions here delete the word 'formal' in relation to cash management policies. However, your risk factor on page 26 and the cover page the resale prospectus continue to state that you do not maintain 'formal cash management' policies or procedures.

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

# Preliminary Prospectus Cover Page, page 1

2. You state that the shares held by the Pre-IPO Investors are being registered "in this prospectus." Please revise to indicate that the shares are being registered in the separate resale prospectus.

# Recent Regulatory Development in the PRC, page 20

3. We note your revisions in response to comment 5, however the statement of the opinion of your Hong Kong legal counsel speaks only to permissions from Hong Kong authorities to issue your ordinary shares to foreign investors. Please revise to indicate that counsel's opinion is that you are not required to seek approval from the CSRC, CAC or any other PRC authority to offer your ordinary shares to foreign investors, to the extent accurate. In addition please disclose that if you were to become subject to PRC laws and/or authorities you could incur material costs to ensure compliance and experience devaluation of your securities or delisting.

# Enforceability of Civil Liabilities, page 39

4. Your disclosure in this section states that the auditors of your company reside outside the United States. Please reconcile this statement with the disclosure elsewhere saying that your auditor is headquartered in California.

# General

5. We note your response to prior comment 7, including revisions to the risk factor beginning on page 26 titled "The PCAOB's HFCAA Determination Report dated December 16, 2021..." Please revise your disclosure elsewhere throughout your prospectus to provide conforming changes regarding the status of the Statement of Protocol Agreement between the PCAOB and the China Securities Regulatory Commission and Ministry of Finance. For example, we note your discussion in the section titled "Holding Foreign Companies Accountable Act (the "HFCA Act")" beginning on page 12 of your Prospectus Summary.

6. We note your response to comment 3. Please include a similar cross-reference to the consolidated financial statements on the cover page of the resale prospectus.

7. We note your disclosure on the resale prospectus cover page that the selling stockholders will sell their shares "at prevailing market prices or at privately negotiated prices." Please include a placeholder for the initial public offering price, as well as the most recent trading price and confirm that you will include such information in the Rule 424(b) prospectus filed in connection with this resale offering. Refer to Instruction 2 to Item 501(b)(3) of Regulation S-K.

King Yip Cheng
Roma Green Finance Limited
January 17, 2023
Page 3

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