SEC Comment Letter 0000000000-22-013713 to Roth CH Acquisition V Co. (ROCL, ROCLU, ROCLW) (CIK 0001885998)
Roth CH Acquisition V Co. (ROCL, ROCLU, ROCLW) (CIK 0001885998)
Date: Dec. 20, 2022 · CIK: 0001885998 · Accession: 0000000000-22-013713
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File numbers found in text: 001-41105
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United States securities and exchange commission logo
December 20, 2022
Gordon Roth
Chief Financial Officer
Roth CH Acquisition V Co.
888 San Clemente Drive, Suite 400
Newport Beach, CA 92660
Re:Roth CH Acquisition V Co.
Form 10-K for the fiscal year ended December 31, 2021
Filed April 1, 2022
File No. 001-41105
Dear Gordon Roth:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction