# EDGAR Filing Document

**Accession Number:** 0001947210
**File Stem:** 0001753926-26-000501
**Filing Date:** 2026-3
**Character Count:** 1870
**Document Hash:** c10f83a5430a7c679452f00e075247e9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001753926-26-000501.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0001753926-26-000501

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260318

**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
- **EIN:** 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

**High Roller Technologies, Inc.** 

400 South 4th Street, Suite 500-#390

Las Vegas, Nevada 89101

(702) 509-5244

March 18, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Re: High Roller Technologies, Inc.

Registration Statement on Form S-3

Filed February 13, 2026

File No. 333-293438

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, High Roller Technologies, Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 PM Eastern Time, on Friday, March 20, 2026, or as soon as practicable thereafter.

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| |
|:---|
| &nbsp;&nbsp;Very truly yours, |
| &nbsp;&nbsp;High Roller Technologies, Inc. |
| &nbsp;&nbsp;By: /s/ Adam Felman |
| &nbsp;&nbsp;Adam Felman |
| &nbsp;&nbsp;Chief Financial Officer |

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