SecProbe.io

October 22, 2019
Garett Parsons
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
1 East Liberty, 6th Floor
Reno, NV 89501
Re:Artificial Intelligence Technology Solutions Inc.
Form 8-K Filed October 16, 2019
File No. 000-55079
Dear Mr. Parsons:
            We have reviewed your filing 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 these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Form 8-K Filed October 16, 2019
ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR
A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW, page 2
1.You concluded that the financial statements for the period ended February 28, 2019
should not be relied upon due to a material error discovered by your independent auditor
in your accounting for certain warrants. Please amend the Item 4.02 disclosures in their
entirety to address the following:
•disclose the date on which you were advised or notified by your auditor regarding the
error;
•provide a statement of whether the board of directors or authorized officer or officers
discussed with the auditor the matters disclosed in the filing;
•explain why you believe “no significant changes are anticipated” in the restated
report when the identified error is considered material to your financial statements,
and
•obtain and file a letter from your auditor, as an exhibit to the amended Form 8-K,
stating whether it agrees with the statements made by you in response to Item 4.02

 FirstName LastNameGarett Parsons
 Comapany NameArtificial Intelligence Technology Solutions Inc.
 October 22, 2019 Page 2
 FirstName LastName
Garett Parsons
Artificial Intelligence Technology Solutions Inc.
October 22, 2019
Page 2
and, if not, stating the respects in which it does not agree.
Refer to the disclosure requirements of Item 4.02 of Form 8-K.
General
2.Tell us when you plan to file the restated financial statements. Also, tell us when you plan
to file your other delinquent filings (i.e. May 31, 2019 and August 31, 2019 Forms 10-Q).
            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.
            You may contact SiSi Cheng at 202-551-5004 or John Cash at 202-551-3768 if you have
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing