<SEC-DOCUMENT>0001213900-23-006292.txt : 20240611
<SEC-HEADER>0001213900-23-006292.hdr.sgml : 20240611
<ACCEPTANCE-DATETIME>20230131113250
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-23-006292
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230131

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Raytech Holding Ltd
		CENTRAL INDEX KEY:			0001948443
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD APPLIANCES [3630]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		UNIT 9, 6/F NAN FUNG COMMERCIAL CENTRE
		STREET 2:		19 LAM LOK STREET
		CITY:			KOWLOON BAY
		STATE:			K3
		ZIP:			999077
		BUSINESS PHONE:		85221170236

	MAIL ADDRESS:	
		STREET 1:		UNIT 9, 6/F NAN FUNG COMMERCIAL CENTRE
		STREET 2:		19 LAM LOK STREET
		CITY:			KOWLOON BAY
		STATE:			K3
		ZIP:			999077
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Raytech Holding Ltd</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">January 31, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EMAIL</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance<BR>
Office of Manufacturing<BR>
U.S. Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549-6010</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>Raytech Holding Ltd<BR>
Amendment No. 1 to Draft Registration Statement on Form F-1<BR>
Submitted December 14, 2022<BR>
CIK No. 0001948443</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This letter is in response
to the letter dated December 27, 2022 from the staff (the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
addressed to Raytech Holding Ltd (the &ldquo;Company,&rdquo; &ldquo;we,&rdquo; and &ldquo;our&rdquo;). For ease of reference, we have
recited the Commission&rsquo;s comments in this response and numbered them accordingly. The amendment to Draft Registration Statement
on Form F-1 (the &ldquo;Amended Registration Statement&rdquo;) is being filed to accompany this letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><U>Amendment No. 1 to Draft Registration
Statement on Form F-1</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><U>Management, page 91</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>We note your response to prior comment 16. Please revise the statement, &ldquo;At Raytech Holdings Company
Limited, he served in various positions with his last position being Director,&rdquo; to clearly disclose that Mr. Ching currently serves
as a director of Raytech Holdings Company Limited. In addition, we note disclosure on page 30 that indicates Mr. Ching serves as the CEO
of Raytech Holdings Company Limited and Zhongshan Raytech, and director nominee Mr. Ling serves as &ldquo;Assistant to CEO&rdquo; of both
companies. Please revise your disclosure in this section to reflect these and other positions held by your management. Additionally revise
disclosure in the related party transactions section for consistency.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><U>Response</U>:</B> In
response to the Staff&rsquo;s comments, we revised the disclosure on pages 99 and 105  of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><U>Related Party Transactions, page 97</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>We note your response to prior comment 11. Please further revise sub-heading b &ldquo;Due to related
parties&rdquo; for consistency with your disclosure. In addition, revise the table to reflect currency in Hong Kong dollars rather than
U.S. dollars for consistency with Note 9 to the financial statements.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><U>Response</U>:</B> In
response to the Staff&rsquo;s comments, we revised the disclosure on page 105  of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><U>Signatures, page II-4</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>3.</B></TD><TD STYLE="text-align: justify"><B>We note your revisions in response to prior comment 14. However, as a nominee, Mr. Wan lacks capacity
to sign the registration statement. The signature block should be revised to reflect Mr. Wan&rsquo;s position as chief financial officer, provided
he is duly appointed, or to reflect another person authorized to sign in the requisite capacities of Principal Financial Officer and Principal
Accounting Officer/Controller.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><U>Response</U>:</B> In
response to the Staff&rsquo;s comments, we revised the signature page to reflect that Mr. Ching will sign in the requisite capacities
of Principal Financial Officer and Principal Accounting Officer/Controller, in addition to as Chief Executive Officer and Chairman of
the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><U>Exhibits </U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>4.</B></TD><TD STYLE="text-align: justify"><B>We note your response to prior comment 4, together with revised disclosure on page 122 that indicates
Han Kun Law Offices will pass upon &ldquo;Legal matters as to Hong Kong laws&rdquo; and &ldquo;Legal matters as to the laws of mainland China.&rdquo;
Please clarify whether both opinions will be filed as exhibits to your registration statement, as it currently appears only the Hong Kong
opinion is listed as Exhibit 99.6. Ensure that the consent of Han Kun Law Offices to the statements made about it (i.e., both as Hong
Kong and as mainland China counsel) in the registration statement is filed.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><U>Response</U>:</B> We
respectfully advise the Staff that both opinions and the consents of Han Kun Law Offices (as mainland China counsel) and Han Kun Law Offices
LLP (as Hong Kong counsel) will be filed as exhibits to the registration statement. We accordingly revised page 130 and the Exhibit Index
on page II-3 of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We appreciate the assistance
the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Arila Zhou, Esq., of
Robinson &amp; Cole LLP, at (212) 451-2908.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">[Signature Page Follows]</P>

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  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%">By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%">/s/ Tim Hoi Ching</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Tim Hoi Ching</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Chief Executive Officer</TD></TR>
  </TABLE>


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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Arila Zhou, Esq.</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>Robinson &amp; Cole LLP</TD></TR>
                                                                                                                </TABLE>

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<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">3</P>



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