  Quasi-thermal Comptonization in internal shocks formed between relativistic
shells can account for the high energy emission of gamma-ray bursts. This is in
fact the dominant cooling mechanism if the typical energy of the emitting
particles is achieved either through the balance between heating and cooling or
as a result of electron-positron pair production. Both processes yield sub or
mildly relativistic energies. In this case the synchrotron spectrum is
self-absorbed, providing the seed soft photons for the Comptonization process,
whose spectrum is flat [F(v) ~ const], ending either in an exponential cutoff
or a Wien peak, depending on the scattering optical depth of the emitting
particles. Self-consistent particle energy and optical depth are estimated and
found in agreement with the observed spectra.
