# EDGAR Filing Document

**Accession Number:** 0002068385
**File Stem:** 0000000000-25-009285
**Filing Date:** 2025-8
**Character Count:** 6136
**Document Hash:** f0bcd1def1b1e449e5f9d7d835796b95
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009285.hdr.sgml**: 20260702

**ACCESSION NUMBER**: 0000000000-25-009285

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250828

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SharonAI 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:** UPLOAD
- **SEC FILE NUMBER:** 333-287287

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-25-003670

## Text-Extract

```

                                                            August 28, 2025

John Lipman
Chief Executive Officer
Roth CH Holdings, Inc.
2340 Collins Avenue, Suite 402
Miami, FL 33141

       Re: Roth CH Holdings, Inc.
           Amendment No. 2 to Registration Statement on Form S-4
           Filed August 12, 2025
           File No. 333-287287
Dear John Lipman:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our July 02,
2025 letter.

Amendment No. 2 to Registration Statement on Form S-4
Dilution
Net tangible book value per share, as adjusted, as of March 31, 2025, page 28

1.     Please revise your disclosures to clarify the nature of your denominator
adjustment
       for 2,379,616 shares of the Roth Class A Ordinary Common Stock. Please
describe
       how the adjustment was calculated.
Roth CH Board of Directors' Reasons for the Approval of the Business
Combination, page
132

2.     We note your response to prior comment 5. Please revise to clarify
whether the board
       obtained a fairness opinion in connection with the merger. To the extent
they did not,
       consider revising your risk factors as appropriate.
 August 28, 2025
Page 2

Unaudited Pro Forma Combined Financial Information, page 194

3.     We note that on July 15, 2025, SharonAI entered into a Note Purchase
Agreement
       with YA II PN, Ltd. (   YA   ), pursuant to which YA has agreed to
advance an
       aggregate principal amount up to $2.5 million to SharonAI evidenced by
convertible
       promissory notes (   NPA Notes   ) that are convertible into shares of
common stock of
       SharonAI. Please tell us your consideration of including a pro forma
adjustment for
       the Note Purchase Agreement. Confirm that this agreement has been
executed.
Unaudited Pro Forma Combined Statements of Operations, page 199

4.     Since Roth is the acquiree, the estimated cost to be incurred after the
historical period
       presented should not be reflected in the pro forma combined statements
of
       operations. That is, the adjustment for the remaining estimated
transaction costs
       expected to be incurred by Roth of approximately $1,297,915 should be
removed.
Management's Discussion and Analysis of Financial Condition and Results of
Operations of
SharonAI
Critical Accounting Polices and Estimates, page 243

5.     Your revised disclosures in response to prior comment 9 indicate that
management
       evaluated macroeconomic conditions, industry and market considerations,
cost
       factors, overall financial performance, and various entity specific
events to determine
       that an impairment indicator was not present and an additional
quantitative
       impairment test was not required. Please provide us with your
       qualitative assessment so that we may better understand how you
determined that it is
       not more likely than not that the fair value of the reporting unit is
less than its carrying
       amount including goodwill.
SharonAI Consolidated Financial Statements
Consolidated Statements of Changes in Stockholders' Equity, page F-88

6.     We could not locate the attached file in response to prior comment 10.
Please submit
       the attached file in your next submission or advise.
Consolidated Condensed Statements of Cash Flows, page F-89

7.     Please revise your disclosures to remove the subtotal of "Cash used from
operations"
       since such subtotals are not provided for in ASC 230 and could represent
a non-
       GAAP liquidity measures. Refer to Item 10(e)(1)((ii)(C) of Regulation
S-K. This
       comment also applies to the Consolidated Condensed Statements of Cash
Flows for
       Distributed Storage Solutions Limited.
 August 28, 2025
Page 3

       Please contact Morgan Youngwood at 202-551-3479 or Stephen Krikorian at
202-
551-3488 if you have questions regarding comments on the financial statements
and related
matters. Please contact Uwem Bassey at 202-551-3433 or Matthew Derby at
202-551-3334
with any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:   Alexandria Kane

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._