Enable US Apps/Channels on your Roku Device

To allow US Channels /Apps on Roku you need to use a US Roku Account.
To create a US Roku account, you need a computer and a US VPN connection.
Unlink your Roku device from your current Roku Account:
Login to https://owner.roku.com/Login
and unlink your Roku device from your current account.
Use your PC or Mac to connect to our US VPN server:
Configure a VPN Connection on your Mac.
Configure a VPN Connection on your PC.

Create a new Roku Account

Find a valid US Address including zip code using google maps.
Open google maps and search for any hotel or restaurant. For example Portland Oregon hotels
Just click on any hotel and get the 5 digit zip code which is available after the complete address.
Make sure you are connected to our US VPN server.

Open https://owner.roku.com
and register for a new account using a new email address.

For billing address, you need to select United States and use the valid US zip code you got via google maps.

Factory Reset Your Roku Device

WARNING: Performing a factory reset deactivates your player and erases all of your settings.
Disconnect your Roku device from your network. i.e. unplug the network cable or disconnect your Roku from the router.
Hard Reset the Roku using a paper clip or a similar thin firm pin:
Press and hold the Reset button at the back of the Roku for at least 20 seconds or until you see the Roku Welcome Screen on your TV.

Link Your Device to the US Roku Account

Connect Roku back to the internet.
Go to https://owner.roku.com/link and link your Roku device to your new Roku account.
Now that your device is linked, visit the Channel Store on your Roku to get the new channels.