November 18, 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 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 Energy & Transportation cc: Alexandria E. Kane, Esq.