United States securities and exchange commission logo July 9, 2021 Gordon Roth Chief Financial Officer Roth CH Acquisition II Co. 888 San Clemente Drive, Suite 400 Newport Beach, CA 92660 Re: Roth CH Acquisition II Co. Registration Statement on Form S-1 Filed July 1, 2021 File No. 333-257610 Dear Mr. Roth: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Katherine Bagley at (202) 551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Mitchell Nussbaum, Esq.