Roma Green Finance Limited Ordinary Shares (ROMA)
Filed: 27 Dec 23, 12:00am
Roma Green Finance Limited
Flat 605, 6/F., Tai Tung Building, 8 Fleming Road Wanchai, Hong Kong
+ 852 2529 6878
Email: – Claireluk@romagroup.com
December 27, 2023
VIA EDGAR
Assistant Director
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Kate Beukenkamp
| Re: | Roma Green Finance Ltd | |
| (SEC File No. 333-272555) |
Dear Sir or Madam:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, 333-272555 (the “Registrant”) hereby requests that Pre-Effective Amendment No. 5 to the Registrant’s Registration Statement on Form F-1, filed with the Commission on December 14, 2023, become effective at 5:00 pm (Eastern Time) on Friday, December 29, 2023, or as soon thereafter as possible.
The Registrant acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filings; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please note that this letter will be filed with the Commission via EDGAR. In light of the time difference between Washington D.C. and Hong Kong, if you have any questions or concerns, please contact David Stefanski, Esq. at (303) 717-0744.
| ROMA GREEN FINANCE LIMITED | ||
| By: | /s/ Luk Huen Ling Claire | |
| Name: | Luk Huen Ling Claire | |
| Title: | Chairlady, Executive Director and Chief Executive Officer | |
| c: | Henry F. Schlueter |
| David Stefanski |