# EDGAR Filing Document

**Accession Number:** 0002068385
**File Stem:** 0001829126-25-007795
**Filing Date:** 2025-9
**Character Count:** 3639
**Document Hash:** fab490d4c6b36dc0339bcc37b9251668
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-007795.hdr.sgml**: 20260702

**ACCESSION NUMBER**: 0001829126-25-007795

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250930

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Roth CH Holdings, Inc.
- **CENTRAL INDEX KEY:** 0002068385
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 745 FIFTH AVENUE, SUITE 500
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10151
- **BUSINESS PHONE:** 949-720-7133

**MAIL ADDRESS:**
- **STREET 1:** 745 FIFTH AVENUE, SUITE 500
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10151

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SharonAI Holdings, Inc.
- **DATE OF NAME CHANGE:** 20251218

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Roth CH Holdings, Inc.
- **DATE OF NAME CHANGE:** 20250513

**ROTH CH HOLDINGS, INC.**

**2340 Collins Avenue, Suite 402**

**Miami, FL 33141**

September 30, 2025

Division of Corporation Finance

Office of Technology

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn: Uwem Bassey

Matthew Derby

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| | |
|:---|:---|
| **Re:** | **Roth CH Holdings, Inc.<br> Amendment No. 3 to Registration Statement on Form S-4<br> Filed September 11, 2025<br> File No. 333-287287** |

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Dear Mr. Bassey,

We have set forth below responses to the comments of the staff (the "**<u>Staff</u>**") of the Securities and Exchange Commission (the "**<u>SEC</u>**") contained in its letter of September 25, 2025 with respect to the Amendment No. 3 to the Registration Statement on Form S-4 (the "**<u>Registration Statement</u>**") filed with the SEC on September 11, 2025 by Roth CH Holdings, Inc., a Delaware corporation (the "**<u>Company</u>**," "**<u>we</u>**," "**<u>our</u>**" or "**<u>us</u>**"). For your convenience, the text of the Staff's comments is set forth below followed in each case by the Company's response. Please note that all references to page numbers in the responses are references to the page numbers in Amendment No. 4 to the Registration Statement (the "**<u>Amended Registration Statement</u>**") filed with the SEC concurrently with the filing of this letter.

<u>Amendment No. 3 to Form S-4<br> Distributed Storage Solutions Limited Consolidated Financial Statements</u>

<u>For the Six-Month Period Ended June 30, 2024</u>

<u>Consolidated Statements of Cash Flows, page F-146</u>

1. We note your response to prior comment 7. Please make a similar revision to remove the subtotal of "Cash generated/(used) from operations" within the reconciliation to "Net cash flows from/(used in) operating activities."

**Response**: We acknowledge the Staff's comment and have revised the disclosures accordingly, see page F-146 of the Amended Registration Statement.

Should you have any questions relating to the foregoing or wish to discuss any aspect of the Company's counsel Alexandria Kane, Esq. at Loeb & Loeb LLP Tel. No. (212) 407-4831 or Email: <u>akane@loeb.com</u> or James A. Prestiano, Esq. at Loeb & Loeb LLP Tel. No. (212) 407-4831 or Email: jpresitano@loeb.com.

Thank you for your time and attention to this filing.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Roth CH Holdings, Inc. | Roth CH Holdings, Inc. |
| /s/ John Lipman | /s/ John Lipman |
| Name: | John Lipman |
| Title: | Chief Executive Officer |

---

cc: Alexandria Kane