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United States securities and exchange commission logo





                          January 14, 2021

       Gordon Roth
       Chief Financial Officer
       Roth CH Acquisition I Co. Parent Corp.
       888 San Clemente Drive, Suite 400
       Newport Beach, CA 92660

                                                        Re: Roth CH Acquisition
I Co. Parent Corp.
                                                            Amendment No. 1 to
                                                            Registration
Statement on Form S-4
                                                            Filed December 31,
2020
                                                            File No. 333-250847

       Dear Mr. Roth:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form S-4

       Questions and Answers About the Proposals, page ix

   1.                                                   We reissue comment 1.
We disagree with your analysis. Revise to unbundle the changes
                                                        to the charter that are
not specific to special purpose acquisition companies.
   2.                                                   We reissue comment 2.
Where you address the various agreements, specifically disclose
                                                        the approximate amount
of the vote that is locked up and highlight that fact in the
                                                        summary.
 Gordon Roth
FirstName  LastNameGordon   RothCorp.
Roth CH Acquisition I Co. Parent
Comapany
January 14,NameRoth
            2021     CH Acquisition I Co. Parent Corp.
January
Page 2 14, 2021 Page 2
FirstName LastName
Summary, page 1

3.       We note your revised disclosure in response to comment 4. You added a
risk factor
         related to this disclosure at the end of your section of "General Risk
Factors." We
         disagree with your analysis that this is a general risk applicable to
any public company.
         Revise to move the risk factor to a more appropriate section.
The Special Meeting, page 1

4.       We note the revised disclosure in response to comment 5. Revise to
disclose the positions
         held by the named individuals at Roth Captial Partners, LLC and
Craig-Hallum Capital
         Group LLC, rather than referring to the individuals as senior
executives.
Risk Factors, page 18

5.       We reissue comment 6 to the extent that you have not revised the risk
factor to identify all
         the conditions that ROCH may waive without shareholder approval.
6.       We reissue comment 7. Revise the risk factor on page 31 or add another
risk factor that
         discloses all the conflicts of interest, including those outlined on
pages 62 and 133.
Background of the Merger, page 56

7.       We reissue comment 12 in full. Your revised disclosure does not
address the information
         sought in our comment, particularly with respect to the ROCH
identifying and ruling out
         the initial 25 potential targets identified just after the IPO. To the
extent you did revise
         the disclosure to address the narrowing of options to 3-4 companies
between July 1 and
         August 26, 2020, revise to disclose the total number of target
companies still under
         consideration. You state PCT, EV target and CG Target were addressed
at board
         meetings, but later disclose that HC Target was apparently still under
consideration.
         Further disclose the terms addressed with each of these companies and
what transpired at
         each of the board meetings on June 10, July 7 and July 19 and which
candidates were
         discussed. To the extent you have not done so, revise to disclose the
timing and nature of
         the last contacts with each of EV Target, CG Target, HC Target and any
other target still
         under consideration, ultimately clarifying when PCT became the only
target under
         consideration.
8.       We reissue comment 16. We note the added disclosure that "PWP informed
ROCH of
         several key topics to be addressed in reengaging with PCT," which
implies the parties had
         cut off negotiations. Clarify when that happened, which party
determined not to pursue
         the transaction, and disclose the "several key topics" addressed by
PWC.
 Gordon Roth
FirstName  LastNameGordon   RothCorp.
Roth CH Acquisition I Co. Parent
Comapany
January 14,NameRoth
            2021     CH Acquisition I Co. Parent Corp.
January
Page 3 14, 2021 Page 3
FirstName LastName
9.       We note the revised disclosure on page 59 in response to comment 17.
Please also revise
         to clarify what you mean by a "non-exclusive letter of intent." You
abbreviate it as a
         "letter of intent" or "LOI," which is commonly thought to be
exclusive. Please further
         describe the terms of the agreement that render it "non-exclusive" and
revise your
         abbreviation so that it will not be confused with an exclusive letter
of intent.
10.      We reissue comment 18 to the extent that you have not clarified C-H's
involvement in the
         negotiations, or how they became the go-between between counsel and
PCT.
11.      We reissue comment 20. Provide the additional detail regarding the
background of
         negotiations with PCT throughout the process, including disclosure of
the initial terms and
         when, how and why they changed over time. For example, explain the
proposed terms
         and conditions PCT and ROCH addressed in the week after July 23, 2020.
Discuss how
         the potential PIPE transaction came to be part of the discussion in
July, and how and why
         it changed over time. Further explain the changes to the potential
terms of the transaction
         over time, including quantifying the consideration and how the terms
of the PCT
         management employment agreements evolved.
12.      We note the summary disclosure provided in response to comment 23 and
reissue the
         comment. Provide additional detail of the valuations performed and
disclose who
         prepared them.
Proposal No. 1--The Business Combination Proposal
Certain PCT Projected Financial Information, page 63

13.      We note the projections and related disclosure added here in response
to comment 15.
         You state that "management of PCT prepared the projections set forth
below to present
         key elements of the forecasts provided to ROCH." On page 64, you
describe these as "a
         summary of the projections." Revise to clarify if you have disclosed
all the projections
         provided to ROCH, or only key elements. If you have not provided all
projects given to
         ROCH, revise to include all material projections, provide us all of
the projections and tell
         us why you believe any projections not included in the document are
not material. In
         addition, revise the document to disclose all material assumptions
underlying the
         projections.
Material U.S. Federal Income Tax Considerations, page 84

14.      We reissue comment 25 to the extent that your disclosure continues to
state what you
         "expect" the tax consequences to be and what certain consequences
"should" be, without
         describing the degree of uncertainty, such as "more likely than not."
Furthermore, as you
         state the exchange offer should be non-taxable, please provide an
opinion of counsel. As
         stated in comment 25, refer to Section III.C. of Staff Legal Bulletin
No. 19 for guidance
         regarding the tax opinion.
 Gordon Roth
FirstName  LastNameGordon   RothCorp.
Roth CH Acquisition I Co. Parent
Comapany
January 14,NameRoth
            2021     CH Acquisition I Co. Parent Corp.
January
Page 4 14, 2021 Page 4
FirstName LastName
PCT Executive Compensation, page 128

15.      Revise the disclosure here and with respect to ROCH executive
compensation to provide
         the data for the latest completed fiscal year ended December 31, 2020,
as required by Item
         402 of Regulation S-K.
ROCH Executive Compensation, page 160

16.      We note your response to comment 37. Given there is no limit and these
expenses are
         incurred by those who review them, revise page 160 to clarify that
"each expense for
         which the SPAC reimburses its executive officers and directors is
'integrally and directly
         related' to the performance of their duties'" and, as such, the
reimbursements are not
         compensation or perquisites.
       You may contact Michael Fay at (202) 551-3812 or Sasha Parikh at (202)
551-3627 if
you have questions regarding the financial statements and related matters.
Please contact Abby
Adams at (202) 551-6902 or Celeste Murphy at (202) 551-3257 with any other
questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Life
Sciences
cc:      Norwood Beveridge, Esq.
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