0001104659-22-088169.txt : 20220908 0001104659-22-088169.hdr.sgml : 20220908 20220809194943 ACCESSION NUMBER: 0001104659-22-088169 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Reservoir Media, Inc. 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

Reservoir Media, Inc.

75 Varick Street, 9th Floor

New York, New York 10013

August 9, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention:	Janice Adeloye
	Brian Fetterolf
	Division of Corporation Finance Office of Trade & Services

	Re:	Reservoir Media, Inc.
		Registration Statement on Form S-3
		Filed July 28, 2022
		File No. 333-266370

Ladies and Gentlemen:

We hereby withdraw our previous request for effectiveness and request that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to August 10, 2022 at 11:00 a.m. New York City time or as soon thereafter as may be practicable.

If you have any questions regarding the foregoing, please contact David S. Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at 212-373-3124.

	Very truly yours,

	/s/ Jim Heindlmeyer
	Jim Heindlmeyer

cc:

Paul Weiss, Rifkind, Wharton & Garrison LLP

David S. Huntington