# EDGAR Filing Document

**Accession Number:** 0002046919
**File Stem:** 0000000000-25-008605
**Filing Date:** 2025-8
**Character Count:** 4582
**Document Hash:** 9366189e00d39dd1c9ede1cda9e0b229
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008605.hdr.sgml**: 20260305

**ACCESSION NUMBER**: 0000000000-25-008605

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250815

**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

```

                                                            August 14, 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. 5 to Registration Statement on Form F-1
           Filed August 4, 2025
           File No. 333-284975
Dear Larry Choi:

     We have reviewed your amended registration statement and have the
following
comments.

        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. Unless
we note
otherwise, any references to prior comments are to comments in our August 1,
2025 letter.

Amended Registration Statement on Form F-1/A Filed August 4, 2025
Summary of Risk Factors
Risks related to doing business in Hong Kong, page 3

1.     We note your revised disclosure on page 3 related to your filing
obligations with the
       CSRC when you sponsor a PRC client for an oversees offering or listing.
Your
       revised disclosure states that in the filing with the CSRC you must
designate "the
       authority approving the establishment" and "the licensing authority"
without defining
       those terms. Please revise your disclosure to explain the those terms
and provide an
       example by disclosing the identity of the relevant authorities that
Rainbow identified
       in its submission to the CSRC.
2.     We note that in your undertakings with the CSRC, as a sponsor or
underwriter for a a
 August 14, 2025
Page 2

       PRC domestic client conducting an overseas offering or listing, your
operating
       subsidiary confirms that you will "assume the corresponding legal
responsibilities."
       Clarify the potential liability or other consequences that Rainbow, its
subsidiaries or
       officers and directors assume under this undertaking.
3.     We note that your PRC counsel advised you that "there were no policies
adopted by
       the PRC government to impose restrictions on our industry." However, we
that in the
       disclosure you revised in response to Comments 1 and 2 in the second
bullet point on
       page 3 discusses the oversight of the activities that sponsors and lead
underwriters
       conducted by the CSRC, as well as the filing obligations that you must
meet. Please
       clarify this apparent inconsistency between the disclosure in the first
and second bullet
       point on page 3. Make conforming changes to your disclosure on page 16.
       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 Robert Arzonetti at 202-551-8819 or Christian Windsor
at 202-551-
3419 with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Finance
cc:   Alex Weniger-Araujo

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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