United States securities and exchange commission logo July 1, 2021 Byron Roth Chief Executive Officer and Chairman Roth CH Acquisition II, Co. 888 San Clemente Drive, Suite 400 Newport Beach, CA 92660 Re: Roth CH Acquisition II, Co. Preliminary Proxy Statement on Schedule 14A Filed May 14, 2021 File No. 001-39795 Dear Mr. Roth: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Mitchell Nussbaum, Esq.