SecProbe.io

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 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 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 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