Correspondence 0001753926-24-001676 from High Roller Technologies, Inc. (ROLR)

High Roller Technologies, Inc.
Date: Oct. 10, 2024 · CIK: 0001947210 · Accession: 0001753926-24-001676

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File numbers found in text: 333-276176

Date

October 8, 2024

Author

High

Form

CORRESP

Company

High Roller Technologies, Inc.

Letter

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

October 10, 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 October 8, 2024, in which the Company joined the request of ThinkEquity LLC, as representative of the underwriters of the offering, 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 Tuesday, October 15, 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 Think Equity’s revised request for acceleration of the effective date.

Very
truly yours,
High
Roller Technologies, Inc.

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CORRESP
1
filename1.htm

October
10, 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 October 8, 2024, in which the Company joined the request of ThinkEquity LLC,
as representative of the underwriters of the offering, 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 Tuesday, October 15, 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 Think Equity’s
revised request for acceleration of the effective date.

  Very
truly yours,

  High
Roller Technologies, Inc.

  By:
  /s/ Ben Clemes

  Name:
Ben Clemes

  Title:
Chief Executive Officer

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