Correspondence 0001753926-24-001374 from High Roller Technologies, Inc. (ROLR)

High Roller Technologies, Inc.
Date: Aug. 7, 2024 · CIK: 0001947210 · Accession: 0001753926-24-001374

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AI Filing Summary & Sentiment

File numbers found in text: 333-276176

Date

August 5, 2024

Author

THINKEQUITY LLC

Form

CORRESP

Company

High Roller Technologies, Inc.

Letter

RE: High Roller Technologies, Inc. (“Company”)

August 7, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1

(File No. 333-276176) (the “Registration Statement”)

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on August 5, 2024, in which we, ThinkEquity LLC, as representative of the underwriters of the offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement. The Company is now requesting that such Registration Statement be declared effective on Monday, August 12, 2024, at 5:00 p.m., ET, or as soon thereafter as practicable, and we hereby formally withdraw our previous request for acceleration and join in the Company’s revised request for acceleration of the effective date.

Very truly yours,
THINKEQUITY LLC

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CORRESP
1
filename1.htm

August
7, 2024

VIA
EDGAR

Securities
and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 RE: High
                                            Roller Technologies, Inc. (“Company”)

                                            Registration Statement on Form S-1

                                            (File No. 333-276176) (the “Registration Statement”)

Ladies
and Gentlemen:

Reference
is made to our letter, filed as correspondence via EDGAR on August 5, 2024, in which we, ThinkEquity LLC, as representative of the underwriters
of the offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement.
The Company is now requesting that such Registration Statement be declared effective on Monday, August 12, 2024, at 5:00 p.m., ET, or
as soon thereafter as practicable, and we hereby formally withdraw our previous request for acceleration and join in the Company’s
revised request for acceleration of the effective date.

  Very truly yours,

  THINKEQUITY LLC

  By:
   /s/ Kevin Mangan

  Name: Kevin Mangan

  Title: Managing Director, Head of Equity Syndicate

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