<SEC-DOCUMENT>0001753926-24-001678.txt : 20241120
<SEC-HEADER>0001753926-24-001678.hdr.sgml : 20241120
<ACCEPTANCE-DATETIME>20241010170632
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001753926-24-001678
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			High Roller Technologies, Inc.
		CENTRAL INDEX KEY:			0001947210
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				874159815
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		400 SOUTH 4TH STREET, SUITE 500-#390
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89101
		BUSINESS PHONE:		(702) 509-5244

	MAIL ADDRESS:	
		STREET 1:		400 SOUTH 4TH STREET, SUITE 500-#390
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89101
</SEC-HEADER>
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<P STYLE="font: 12pt/150% Times New Roman, Times, Serif; margin: 6pt 0 6pt 4in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October
10, 2024</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.1pt"><I><U>VIA
EDGAR </U></I></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
<BR></FONT></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RE:</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.1pt">High
                                            Roller Technologies, Inc. (&#8220;Company&#8221;)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><BR>
                                            Registration Statement on Form S-1<BR>
                                            <U>(File No. 333-276176) (the &#8220;Registration Statement&#8221;)</U>&#9;</FONT></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ladies
and Gentlemen:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reference
is made to our letter, filed as correspondence via EDGAR on October 8, 2024, in which we, ThinkEquity LLC, as representative of the underwriters
of the offering, joined the Company&#8217;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 Tuesday, October 15, 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&#8217;s
revised request for acceleration of the effective date.</FONT></P>

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  <TD>&nbsp;</TD>
  <TD COLSPAN="2">Very
truly yours,</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 59%">&nbsp;</TD>
  <TD STYLE="width: 5%">&nbsp;</TD>
  <TD STYLE="width: 36%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD COLSPAN="2">THINKEQUITY
LLC</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>By:</TD>
  <TD STYLE="border-bottom: Black 1pt solid">/s/ Kevin Mangan&#9;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>Name:
Kevin Mangan</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>Title:
Managing Director, Head of Equity Syndicate</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt 2.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt 2.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9;
&#9;</FONT></P>

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