Correspondence 0001213900-24-008063 from Spectral AI, Inc. (MDAI)

Spectral AI, Inc.
Date: Jan. 30, 2024 · CIK: 0001833498 · Accession: 0001213900-24-008063

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AI Filing Summary & Sentiment

File numbers found in text: 333-276406

Date

January 30, 2024

Author

Not clearly detected

Form

CORRESP

Company

Spectral AI, Inc.

Letter

Spectral AI, Inc.

2515 McKinney Avenue, Suite 1000

Dallas, Texas 75201

January 30, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re:

Spectral AI, Inc.

Registration Statement on Form S-1/A (File No. 333-276406)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933 and on behalf of Spectral AI, Inc. (the “Company”), the undersigned hereby requests that the Company’s Registration Statement on Form S-1/A (File No. 333-276406) filed with the U.S. Securities and Exchange Commission (the “Commission”) on January 23, 2024 (the “Registration Statement”), be declared effective on February 1, 2024, at 4:30 p.m., Eastern Standard Time, or as soon as practicable thereafter.

Very truly yours,
SPECTRAL AI, INC.

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CORRESP
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Spectral AI, Inc.

2515 McKinney Avenue, Suite 1000

Dallas, Texas 75201

January 30, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    Re:

    Spectral AI, Inc.

    Registration Statement on Form S-1/A (File No. 333-276406)

Ladies and Gentlemen:

Pursuant to Rule 461 under the
Securities Act of 1933 and on behalf of Spectral AI, Inc. (the “Company”), the undersigned hereby requests that the Company’s
Registration Statement on Form S-1/A (File No. 333-276406) filed with the U.S. Securities and Exchange Commission (the “Commission”)
on January 23, 2024 (the “Registration Statement”), be declared effective on February 1, 2024, at 4:30 p.m., Eastern Standard
Time, or as soon as practicable thereafter.

    Very truly yours,

    SPECTRAL AI, INC.

    By:
    /s/ Wensheng Fan

    Wensheng Fan

Chief Executive Officer

cc:

Herbert F. Kozlov, Esq., Reed Smith LLP

Anthony J. Marsico, Esq., Reed Smith LLP

Lynwood E. Reinhardt, Esq., Reed Smith LLP

SecProbe.io