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
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CORRESP
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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