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 the Company submitted a 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.

| | Very
truly yours, |
| --- | --- |
| | High
Roller Technologies, Inc. |
| By: | /s/ Ben Clemes |
| | Name:
Ben Clemes |
| | Title:
Chief Executive Officer |

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