December 18, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: | Roma Green Finance Ltd | |
Registration Statement on Form F-1, as amended | ||
File No. 333-272555 |
Ladies and Gentlemen:
As the underwriter of the proposed offering of Roma Green Finance Ltd (the “Company”), we hereby withdraw our prior letter to join the acceleration request of the Company dated December 15, 2023 for the above-referenced Registration Statement.
Very truly yours, | ||
Spartan Capital Securities, LLC | ||
By: | /s/ Kim Monchik | |
Name: | Kim Monchik | |
Title: | Chief Administrative Officer |