Correspondence 0001753926-24-001702 from High Roller Technologies, Inc. (ROLR)

High Roller Technologies, Inc.
Date: Oct. 15, 2024 · CIK: 0001947210 · Accession: 0001753926-24-001702

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AI Filing Summary & Sentiment

File numbers found in text: 333-276176

Date

October 10, 2024

Author

LLC

Form

CORRESP

Company

High Roller Technologies, Inc.

Letter

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

October 15, 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 10, 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 Monday, October 21, 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

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CORRESP
1
filename1.htm

October
15, 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 10, 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 Monday, October 21, 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

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