SecProbe.io

CORRESP
1
filename1.htm

Artificial
Intelligence Technology Solutions, Inc.

10800
Galaxie Avenue

Ferndale,
Michigan 48220

(877)
787-6258

Filed
as SEC Correspondence

Securities
and Exchange Commission

Division
of Corporation Finance

Office
of Technology

Washington,
D. C. 20549

Attn:
Aliya Ishmukhamedova

June
11, 2024

    Re:
    Artificial
    Intelligence Technology Solutions, Inc.

    Registration
    Statement on Form S-3

    Originally
    Filed on May 28, 2024

    File
    No. 333-279766

    SEC
    Comment Letter dated June 10, 2024

    Amendment
    Number 1 (filed on June 11, 2024)

Dear
Sir or Madam:

Please
find below our responses to the Commission’s June 11, 2024 Comment Letter regarding the above-referenced S-1. Artificial Intelligence
Technology Solutions, Inc. is referred to herein as the “Company”, “we”, or “us”.

Cover
Page

Response
to Comment 1

We
have deleted the reference to warrants and units on the Cover Page. .

Plan
of Distribution, page 18

Response
to Comment 2

We
have disclosed at page 18 that we will selling the securities at fixed prices.

Item
16. Exhibits, page II-2

Response
to Comment 3

The
Exhibit 5.1 Legal Opinion has been amended, including the deleting the reference to “resale” of the
Common Stock Shares.

General

Response
to Comment 4

We
have disclosed the following on the Front Cover:

 The aggregate market value of the
voting and non-voting common equity held by non-affiliates of the registrant as of May 20, 2024 based upon the closing price reported
on such date was approximately $88,742,689.

We
hereby acknowledge the following: (a) should the Commission or the staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action with respect to the filing; (b) the action of the Commission of
the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility
for the adequacy and disclosure in the filing; and (c) the Company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws.

Please
contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or flehrer@securitiesattorney1.com should you have any
questions regarding Amendment Number 1 of the Form S-3. .

Sincerely
yours,

    By:
    /s/
    Steven Reinharz

    Steven
    Reinharz, Chief Executive Officer