0001104659-21-095198.txt : 20210825 0001104659-21-095198.hdr.sgml : 20210825 20210723092600 ACCESSION NUMBER: 0001104659-21-095198 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210723 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Roth CH Acquisition II Co CENTRAL INDEX KEY: 0001824403 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 000000000 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 75 VARICK STREET, 9TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10013 BUSINESS PHONE: 212-675-0541 MAIL ADDRESS: STREET 1: 75 VARICK STREET, 9TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10013 FORMER COMPANY: FORMER CONFORMED NAME: Roth CH Acquisition II Co DATE OF NAME CHANGE: 20200911 CORRESP 1 filename1.htm

ROTH CH ACQUISITION II CO.

888 San Clemente Drive, Suite 400

Newport Beach, CA 92660

July 23, 2021

Katherine Bagley
Office of Trade & Services
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549

Re:	Roth CH Acquisition II Co. (the "Company") Registration Statement on Form S-1 (Registration No. 333-257610) (the "Registration Statement")

Dear Ms. Bagley:

The Company hereby requests that the effective date and time of the above referenced Registration Statement be accelerated to 4:00pm on July 28, 2021 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended.

	Very truly yours,

	ROTH CH ACQUISITION II CO.

	By:	/s/ Byron Roth
		Name: Byron Roth
		Title: Chairman of the Board and Chief Executive Officer