SEC Comment Letter 0000000000-24-001348 to Artificial Intelligence Technology Solutions Inc. (AITX)

Artificial Intelligence Technology Solutions Inc.
Date: Feb. 2, 2024 · CIK: 0001498148 · Accession: 0000000000-24-001348

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File numbers found in text: 333-276769

Date

February 2, 2024

Author

Office of Technology

Form

UPLOAD

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Artificial Intelligence Technology Solutions Inc.

Letter

United States securities and exchange commission logo February 2, 2024 Steven Reinharz Chief Executive Officer Artificial Intelligence Technology Solutions Inc. 10800 Galaxie Avenue Ferndale, Michigan 48220 Re:Artificial Intelligence Technology Solutions Inc. Registration Statement on Form S-1 Filed January 30, 2024 File No. 333-276769 Dear Steven Reinharz: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Mitchell Austin at 202-551-3574 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Fredrick M. Lehrer

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United States securities and exchange commission logo
February 2, 2024
Steven Reinharz
Chief Executive Officer
Artificial Intelligence Technology Solutions Inc.
10800 Galaxie Avenue
Ferndale, Michigan 48220
Re:Artificial Intelligence Technology Solutions Inc.
Registration Statement on Form S-1
Filed January 30, 2024
File No. 333-276769
Dear Steven Reinharz:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Mitchell Austin at 202-551-3574 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Fredrick M. Lehrer

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