Correspondence 0001753926-26-000501 from High Roller Technologies, Inc. (ROLR)
High Roller Technologies, Inc.
Date: March 18, 2026 · CIK: 0001947210 · Accession: 0001753926-26-000501
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293438
Letter
High Roller Technologies, Inc.
400 South 4th Street, Suite 500-#390
Las Vegas, Nevada 89101
(702) 509-5244
March 18, 2026
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Re: High Roller Technologies, Inc.
Registration Statement on Form S-3
Filed February 13, 2026
File No. 333-293438
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, High Roller Technologies, Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 PM Eastern Time, on Friday, March 20, 2026, or as soon as practicable thereafter.
Very truly yours,
High Roller Technologies, Inc.
Show Raw Text
CORRESP 1 filename1.htm High Roller Technologies, Inc. 400 South 4th Street, Suite 500-#390 Las Vegas, Nevada 89101 (702) 509-5244 March 18, 2026 Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Re: High Roller Technologies, Inc. Registration Statement on Form S-3 Filed February 13, 2026 File No. 333-293438 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, High Roller Technologies, Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 PM Eastern Time, on Friday, March 20, 2026, or as soon as practicable thereafter. Very truly yours, High Roller Technologies, Inc. By: /s/ Adam Felman Adam Felman Chief Financial Officer