SEC Comment Letter 0000000000-26-001675 to High Roller Technologies, Inc. (ROLR)
High Roller Technologies, Inc.
Date: Feb. 18, 2026 · CIK: 0001947210 · Accession: 0000000000-26-001675
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293438
Letter
February 18, 2026 Seth Young Chief Executive Officer High Roller Technologies, Inc. 400 South 4th Street, Suite 500-#390 Las Vegas, NV 89101 Re:High Roller Technologies, Inc. Registration Statement on Form S-3 Filed February 13, 2026 File No. 333-293438 Dear Seth Young: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Eddie Kim at 202-551-8713 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Marcelle Balcombe
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February 18, 2026
Seth Young
Chief Executive Officer
High Roller Technologies, Inc.
400 South 4th Street, Suite 500-#390
Las Vegas, NV 89101
Re:High Roller Technologies, Inc.
Registration Statement on Form S-3
Filed February 13, 2026
File No. 333-293438
Dear Seth Young:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Eddie Kim at 202-551-8713 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Marcelle Balcombe