Roth CH Acquisition is a blank check shell company with no operations, products, or revenue. It was originally formed in 2021 as a SPAC, raising $230M in its IPO and placing the proceeds in trust. After successive shareholder redemptions drained the trust and a proposed merger with Wejo Group fell through in 2023, Roth CH removed its SPAC-specific provisions, liquidated its trust account, and now operates as a shell company pursuing a new deal. The company is sponsored by affiliates of Roth Capital Partners and Craig-Hallum Capital Group, both growth-focused investment banks, and the management team has completed five prior SPAC transactions under the Roth CH brand. Roth CH is currently pursuing a business combination with SharonAI, a Delaware holding company being formed to acquire GPU- and CPU-intensive computing assets and associated data storage infrastructure in the AI and high-performance computing space. If the deal closes, Roth CH would re-domicile to Delaware, rename itself SharonAI Holdings, and issue over 560M shares to SharonAI's owners as merger consideration. The company has essentially no assets, holding only $6,738 in cash at year-end 2024, a working capital deficit of roughly $2M, and is currently funded by a related-party promissory note from its sponsors. Its auditors have issued a going-concern opinion.