Correspondence 0001493152-24-018591 from Artificial Intelligence Technology Solutions Inc. (AITX)

Artificial Intelligence Technology Solutions Inc.
Date: May 10, 2024 · CIK: 0001498148 · Accession: 0001493152-24-018591

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File numbers found in text: 333-278493

Date

May 9, 2024

Author

yours

Form

CORRESP

Company

Artificial Intelligence Technology Solutions Inc.

Letter

Securities and Exchange Commission Division of Corporation Finance Washington, D.C. Attn: SEC Attorney Kyle Wiley Re: Request for Qualification – Artificial Intelligence Technology Solutions, Inc. (the “Company”) S-1 Registration Statement, Amendment Number 1, filed on May 9, 2024 (File Number Registration No. 333-278493)

Dear Sir or Madam:

The Company respectfully requests that the above-referenced S-1 be declared effective by the Securities and Exchange Commission by 4:00 p.m., Wednesday, May 14, 2024.

Please contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions regarding this request for qualification.

Thank you.

Sincerely
yours,
/s/
Steven Reinharz

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CORRESP
1
filename1.htm

Artificial
Intelligence Technology Solutions, Inc.

10800
Galaxie Avenue

Ferndale,
MI 48220

(877)
787-6268

May
10, 2024

FILED
AS CORRESPONDENCE ON EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

Washington,
D.C.

Attn:
SEC Attorney Kyle Wiley

Re:
Request for Qualification – Artificial Intelligence Technology Solutions, Inc. (the “Company”) S-1 Registration Statement,
Amendment Number 1, filed on May 9, 2024 (File Number Registration No. 333-278493)

Dear
Sir or Madam:

The
Company respectfully requests that the above-referenced S-1 be declared effective by the Securities and Exchange Commission by 4:00 p.m.,
Wednesday, May 14, 2024.

Please
contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com, should you have any questions
regarding this request for qualification.

Thank
you.

Sincerely
yours,

/s/
Steven Reinharz

By:
Steven Reinharz

Chief
Executive Officer

SecProbe.io