Correspondence 0001753926-24-001348 from High Roller Technologies, Inc. (ROLR)
High Roller Technologies, Inc.
Date: Aug. 5, 2024 · CIK: 0001947210 · Accession: 0001753926-24-001348
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File numbers found in text: 333-276176
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CORRESP
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HIGH
ROLLER TECHNOLOGIES, INC.
400 SOUTH 4TH STREET, SUITE 500-#390
LAS VEGAS, NEVADA 89101
August 5, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jenna Hough
Re:
High Roller Technologies, Inc.
Registration Statement on Form S-1
File No: 333-276176
Request for Acceleration
Ladies and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, High Roller
Technologies, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the
“Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1, as amended,
File No. 333-276176 (the “Registration Statement”), to become effective on Wednesday, August 7 , 2024, at 5:00
p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via
telephone call to the staff of the Commission. The Registrant
hereby authorizes its counsel, Aaron A. Grunfeld, Esq. of Law Offices of Aaron A. Grunfeld & Associates, to orally modify or withdraw
this request for acceleration.
Please
contact Mr. Grunfeld at (310) 890-0790 with any questions you may have concerning this request, and please orally confirm to Mr. Grunfeld
when this request for acceleration has been granted.
Very truly yours,
HIGH ROLLER TECHNOLOGIES, INC.
By:
/s/ Ben Clemes
Name:
Ben Clemes
Title:
Chief Executive Officer
cc:
Aaron A. Grunfeld, Esq.