# EDGAR Filing Document

**Accession Number:** 0002046919
**File Stem:** 0001641172-25-016588
**Filing Date:** 2025-6
**Character Count:** 4526
**Document Hash:** 60863a6bc7b3022e6f401d78d15370c2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-016588.hdr.sgml**: 20260305

**ACCESSION NUMBER**: 0001641172-25-016588

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250626

**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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| | | | |
|:---|:---|:---|:---|
| ![](formcorresp_001.jpg) | **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>| <br>202.618.5000<br> 202.217.2554<br>212.407.4000<br> 212.407.4990<br>|

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June 26, 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 |
|  | Susan Block |
|  | Christian Windsor |

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| | |
|:---|:---|
| Re: | Rainbow Capital Holdings Limited |
|  | Amendment No. 2 to the Registration Statement on Form F-1 |
|  | Filed June 16, 2025 |
|  | File No. 333-284975 |

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Dear Messrs. Davis, Klein, Block and Windsor:

On behalf of our client, Rainbow Capital Holdings Limited (the "**Company**"), we hereby provide a response to the comments issued in a letter dated June 25, 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. 3 to the Registration Statement on Form F-1 via Edgar (the "**Amendment No**. **3**").

In order to facilitate the review by the staff of the U.S. Securities and Exchange Commission (the "**Staff**") of the Amendment No. 3, 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. 2 to Form F-1 filed June 16, 2025</u>

<u>General</u>

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.

**Response**: The Company notes the Staff's comment and in response thereto has revised the disclosure on pages iii, 2, 16, 49 and 105 to Amendment No. 3 to the Registration Statement.

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|:---|:---|
| ![](formcorresp_002.jpg) | United States Securities and Exchange Commission<br> June 26, 2025<br> Page 2 |

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<u>Exhibits</u>

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 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.

**Response**: The Company notes the Staff's comment and in response thereto has filed an updated Exhibit 23.1 to Amendment No. 3 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.

Sincerely,

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| |
|:---|
| */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