Correspondence 0001753926-24-001402 from High Roller Technologies, Inc. (ROLR)
High Roller Technologies, Inc.
Date: Aug. 12, 2024 · CIK: 0001947210 · Accession: 0001753926-24-001402
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File numbers found in text: 333-276176
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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