Correspondence 0001213900-23-096866 from Spectral AI, Inc. (MDAI)

Spectral AI, Inc.
Date: Dec. 19, 2023 · CIK: 0001833498 · Accession: 0001213900-23-096866

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AI Filing Summary & Sentiment

File numbers found in text: 333-275218

Date

December 19, 2023

Author

Form

CORRESP

Company

Spectral AI, Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Energy & Transportation Attn: Juan Grana Re: Spectral AI, Inc. Registration Statement on Form S-1 File No. 333-275218

Dear Mr. Grana:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SPECTRAL AI, INC., a Delaware corporation, hereby respectfully requests that the effective date of the above-captioned registration statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on December 21, 2023, or as soon as practicable thereafter.

Please contact Lynwood E. Reinhardt (LReinhardt@reedsmith.com / telephone: (469) 680-4220) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.

[Signature Page Follows]

Sincerely,
By:
/s/ Wensheng Fan

Show Raw Text

CORRESP
1
filename1.htm

Spectral AI, Inc.

2515 McKinney Avenue.

Suite 1000

Dallas, Texas 75201

December 19, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attn: Juan Grana

    Re:
    Spectral AI, Inc.

    Registration Statement on Form S-1

    File No. 333-275218

Dear Mr. Grana:

Pursuant to Rule 461 under the Securities Act of 1933,
as amended, SPECTRAL AI, INC., a Delaware corporation, hereby respectfully requests that the effective date of the above-captioned registration
statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become
effective at 4:00 p.m., Eastern Time, on December 21, 2023, or as soon as practicable thereafter.

Please contact Lynwood E. Reinhardt (LReinhardt@reedsmith.com
/ telephone: (469) 680-4220) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.

[Signature Page Follows]

    1

    Sincerely,

    By:
    /s/ Wensheng Fan

    Name:
    Wensheng Fan

    Title:
    Chief Executive Officer

    cc:
    Lynwood E. Reinhardt, Herbert Kozlov, Reed Smith LLP

    2

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