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Correspondence 0001104659-23-049090 from TIGO ENERGY, INC. (TYGO)

TIGO ENERGY, INC.
Date: April 24, 2023 · CIK: 0001855447 · Accession: 0001104659-23-049090

AI Filing Summary & Sentiment

File numbers found in text: 333-269095

Date
April 24, 2023
Author
Co-Chief
Form
CORRESP
Company
TIGO ENERGY, INC.

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services Re: Roth CH Acquisition IV Co Amendment No. 3 to Registration Statement on Form S-4 Filed April 20, 2023 File No. 333-269095

Dear Ms. Angelini:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Roth CH Acquisition IV Co (the “Registrant”) hereby requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-269095) filed by the Registrant on December 30, 2022, as amended by Amendment No. 1 filed on February 14, 2023, Amendment No. 2 filed on April 7, 2023, and Amendment No. 3 filed on April 20, 2023 (the “Registration Statement”), be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 2:00 p.m., Eastern time, on April 26, 2023, or as soon as reasonably practicable thereafter.

The Registrant hereby acknowledges the following:

1. should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

2. the action of the Commission or the staff of the Commission, 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

3. the Registrant may not assert the comments of the staff of the Commission and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Registrant hereby confirms that it is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

If you have any questions, please feel free to contact Steven Pidgeon of DLA Piper LLP at (480) 606-5124 or via email at Steven.Pidgeon@us.dlapiper.com. In addition, please notify Mr. Pidgeon when this request for acceleration has been granted.

Very truly yours,
Roth CH Acquisition IV Co

Show Raw Text
CORRESP
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filename1.htm

VIA EDGAR

April 24, 2023

Roth CH Acquisition
IV Co

888 San Clemente
Drive, Suite 400

Newport Beach, CA
92660

(949) 720-5700

Jennifer Angelini

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C. 20549

Re: Roth CH Acquisition IV Co

Amendment No. 3 to Registration
Statement on Form S-4

Filed April 20, 2023

File No. 333-269095

Dear Ms. Angelini:

Pursuant to Rule 461 promulgated under
the Securities Act of 1933, as amended (the “Securities Act”), Roth CH Acquisition IV Co (the “Registrant”)
hereby requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-269095) filed by the Registrant
on December 30, 2022, as amended by Amendment No. 1 filed on February 14, 2023, Amendment No. 2 filed on April 7, 2023, and
Amendment No. 3 filed on April 20, 2023 (the “Registration Statement”), be accelerated by the U.S. Securities
and Exchange Commission (the “Commission”) to 2:00 p.m., Eastern time, on April 26, 2023, or as soon as reasonably
practicable thereafter.

The Registrant hereby acknowledges the
following:

1.    should the
Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing;

2.    the action
of the Commission or the staff of the Commission, 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

3.    the Registrant
may not assert the comments of the staff of the Commission and the declaration of effectiveness of the Registration Statement as a defense
in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Registrant hereby confirms that
it is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the
proposed public offering of the securities specified in the Registration Statement.

If you have any questions, please feel
free to contact Steven Pidgeon of DLA Piper LLP at (480) 606-5124 or via email at Steven.Pidgeon@us.dlapiper.com. In addition, please
notify Mr. Pidgeon when this request for acceleration has been granted.

Very truly yours,

Roth CH Acquisition IV Co

By:
/s/ Byron Roth

Name:
Byron
Roth

Title:
Co-Chief
Executive Officer

    cc:
    Steven Pidgeon

DLA Piper LLP