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Correspondence 0001493152-24-024709 from Artificial Intelligence Technology Solutions Inc. (AITX)

Artificial Intelligence Technology Solutions Inc.
Date: June 21, 2024 · CIK: 0001498148 · Accession: 0001493152-24-024709

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File numbers found in text: 333-279766

Date
May 28, 2024
Author
yours
Form
CORRESP
Company
Artificial Intelligence Technology Solutions Inc.

Letter

Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Attn: Aliya Ishmukhamedova Re: Request for Effectiveness – Artificial Intelligence Technology Solutions, Inc. (the “Company”) S-3 Registration Statement, Amendment Number 1, filed on May 28, 2024 (File Number Registration No. 333-279766)

Dear Sir or Madam:

The Company respectfully requests that the above-referenced S-3 be declared effective by the Securities and Exchange Commission by 4:00 p.m., Tuesday, June 25, 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 effectiveness.

Thank you.

Sincerely
yours,
/s/Steven
Reinharz

Show Raw Text
CORRESP
1
filename1.htm

Artificial
Intelligence Technology Solutions, Inc.

10800
Galaxie Avenue

Ferndale,
MI 48220

(877)
787-6268

June
21, 2024

FILED
AS CORRESPONDENCE ON EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

Washington,
D.C. 20549

Attn:
Aliya Ishmukhamedova

Re: Request for Effectiveness –
Artificial Intelligence Technology Solutions, Inc. (the “Company”) S-3 Registration Statement, Amendment Number 1, filed
on May 28, 2024 (File Number Registration No. 333-279766)

Dear
Sir or Madam:

The
Company respectfully requests that the above-referenced S-3 be declared effective by the Securities and Exchange Commission by 4:00 p.m.,
Tuesday, June 25, 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 effectiveness.

Thank
you.

Sincerely
yours,

/s/Steven
Reinharz

By:
Steven Reinharz

Chief
Executive Officer