SEC Comment Letter for AI Technology Group Inc. (CIK 0001289047) (AIPG) — Mar 13, 2026

AI Technology Group Inc. (CIK 0001289047)
Date: March 13, 2026 · CIK: 0001289047 · Accession: 0000000000-26-002599

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File numbers found in text: 000-50739

Date

March 13, 2026

Author

Division of

Form

UPLOAD

Company

AI Technology Group Inc. (CIK 0001289047)

Letter

Re: AI Technology Group Inc. Amendment No. 2 to Registration Statement on Form 10-12G Filed on March 5, 2026 File No. 000-50739 Dear Marcus Johnson:

March 13, 2026

Marcus Johnson Chief Executive Officer AI Technology Group Inc. 50 W Liberty St. Suite 880 Reno, NV 89501

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
Manufacturing
cc: Ronald S. McIntyre

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 13, 2026

Marcus Johnson
Chief Executive Officer
AI Technology Group Inc.
50 W Liberty St.
Suite 880
Reno, NV 89501

 Re: AI Technology Group Inc.
 Amendment No. 2 to Registration Statement on Form 10-12G
 Filed on March 5, 2026
 File No. 000-50739
Dear Marcus Johnson:

 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
Manufacturing
cc: Ronald S. McIntyre
</TEXT>
</DOCUMENT>

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