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                              May 4, 2021

       Gordon Roth
       Chief Financial Officer
       Roth CH Acquisition IV Co.
       888 San Clemente Drive, Suite 400
       Newport Beach, CA 92660

                                                        Re: Roth CH Acquisition
IV Co.
                                                            Draft Registration
Statement
                                                            Submitted April 7,
2021
                                                            CIK 0001855447

       Dear Mr. Roth:

              We have reviewed your draft registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement submitted April 7, 2021

       Conflicts of Interest, page 67

   1.                                                   Please revise the table
summarizing material fiduciary or contractual obligations of your
                                                        officers and directors
to include a column identifying the nature of each entity   s business.
                                                        For example, highlight
the extent to which the other entities are SPACs that are also
                                                        looking for acquisition
targets.
 Gordon Roth
Roth CH Acquisition IV Co.
May 4, 2021
Page 2
Underwriting, page 88

2.       We note your disclosure on page 91 indicating that private placement
units that will be
         sold simultaneously with the consummation of this offering are deemed
underwriters
         compensation by FINRA pursuant to Rule 5110. Please quantify the value
of such
         underwriters' compensation and revise the compensation table on page
88 to include all
         compensation. See Item 508(e) of Regulation S-K.
       You may contact Jorge Bonilla at 202-551-3414 or Jennifer Monick at
202-551-3295 if
you have questions regarding the financial statements and related matters.
Please contact Kim
McManus at 202-551-3215 or Pam Long at 202-551-3765 with any other questions.



FirstName LastNameGordon Roth                                 Sincerely,
Comapany NameRoth CH Acquisition IV Co.
                                                              Division of
Corporation Finance
May 4, 2021 Page 2                                            Office of Real
Estate & Construction
FirstName LastName