High Roller Technologies, Inc. — Regulatory Filings 2024

Oct 15, 2024

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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