November 5, 2024

John Lipman
Co-Chief Executive Officer and Co-Chairman of the Board
Roth CH Acquisition V Co.
888 San Clemente Drive, Suite 400
Newport Beach, CA 92660

       Re: Roth CH Acquisition V Co.
           Preliminary Proxy Statement on Schedule 14A
           Filed October 25, 2024
           File No. 001-41105
Dear John Lipman:

       We have reviewed your filing and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Preliminary Proxy Statement on Schedule 14A
General

1.     We note that you are seeking to extend your termination date to June 4,
2025, a date
       which is 42 months from your initial public offering. We also note your
risk factor
       disclosing that Nasdaq Listing Rule IM-5101-2(b) requires that you
complete a
       business combination no later than 36 months after your initial public
offering, and
       your disclosure that your securities will face an immediate suspension
and delisting
       action once you receive a delisting determination letter from Nasdaq
after the 36-
       month window ends on November 30, 2024. In addition, we note your
disclosure
       regarding certain consequences of any such suspension and delisting,
including that
       your stock may be determined to be a penny stock. Please disclose the
consequences
       of any such designation of your stock as a penny stock, and disclose
       additional consequences of any such suspension or delisting, including
that you may
       no longer be attractive as a merger partner if you are no longer listed
on an exchange,
       and any potential impact on your ability to complete an initial business
combination.
 November 5, 2024
Page 2
2.     We note your disclosures throughout the proxy statement that upon the
closing of
       the business combination, subject to approval by your stockholders and
other
       customary closing conditions, the combined company is expected to list
on The
       Nasdaq Stock Market. Please revise your disclosure throughout your
filing to clarify,
       as you do in your risk factor set forth under the caption "Nasdaq Rule
5815 was
       amended effective October 7, 2024...," that the Extension Proposal would
allow you
       to complete a business combination after November 30, 2024, which is
beyond the
       time-frame permitted by Nasdaq Listing Rule IM-5101-2(b) and which means
you
       would not be listed at the time you close a business combination.

        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 Claudia Rios at 202-551-8770 or Laura Nicholson at
202-551-3584
with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation