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 18, 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 Withdrawal of Acceleration Request - Registration Statement on Form F-1 (File No. 333-272555) |
Dear Ms. Beukenkamp:
Reference is made to our letter, filed as correspondence via EDGAR on December 15, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Monday, December 18, 2023, at 5:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
| Sincerely, |
| |
| 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, Esq. |
| David Stefanski, Esq. |