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Correspondence 0001753926-24-001402 from High Roller Technologies, Inc. (ROLR)

High Roller Technologies, Inc.
Date: Aug. 12, 2024 · CIK: 0001947210 · Accession: 0001753926-24-001402

AI Filing Summary & Sentiment

File numbers found in text: 333-276176

Date
August 7, 2024
Author
THINKEQUITY LLC
Form
CORRESP
Company
High Roller Technologies, Inc.

Letter

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

August 12, 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 7, 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 to August 12, 2024, at 5:00 p.m., ET. We hereby formally withdraw our previous request for acceleration.

Very truly yours,
THINKEQUITY LLC

Show Raw Text
CORRESP
1
filename1.htm

August
12, 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 7, 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
to August 12, 2024, at 5:00 p.m., ET. We hereby formally withdraw our previous request for acceleration.

  Very truly yours,

  THINKEQUITY LLC

  By:
   /s/ Kevin Mangan

  Name: Kevin Mangan

  Title: Managing Director, Head of Equity Syndicate