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CORRESP
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HIGH
ROLLER TECHNOLOGIES, INC.

400 SOUTH 4TH STREET, SUITE 500-#390

LAS VEGAS, NEVADA 89101

October
8, 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 October 10, 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.