Correspondence 0001213900-24-033543 from Spectral AI, Inc. (MDAI)

Spectral AI, Inc.
Date: April 16, 2024 · CIK: 0001833498 · Accession: 0001213900-24-033543

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AI Filing Summary & Sentiment

File numbers found in text: 333-278610

Date

April 16, 2024

Author

Not clearly detected

Form

CORRESP

Company

Spectral AI, Inc.

Letter

Spectral AI, Inc.

2515 McKinney Avenue, Suite 1000

Dallas, Texas 75201

April 16, 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 (File No. 333-278610)

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 (File No. 333-278610) filed with the U.S. Securities and Exchange Commission on April 10, 2024 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective on April 18, 2024, at 5:30 p.m., Eastern Standard Time, or as soon as practicable thereafter.

Please contact Herbert F. Kozlov (hkozlov@reedsmith.com / telephone: (212) 549-0241) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.

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

April 16, 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 (File No. 333-278610)

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 (File No. 333-278610) filed with the U.S. Securities and Exchange Commission on April 10, 2024 (the
“Registration Statement”), be accelerated so that the Registration Statement will become effective on April 18, 2024, at 5:30
p.m., Eastern Standard Time, or as soon as practicable thereafter.

Please contact Herbert F. Kozlov (hkozlov@reedsmith.com
/ telephone: (212) 549-0241) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.

    Very truly yours,

    SPECTRAL AI, INC.

    By:
    /s/ Peter Carlson

    Peter Carlson

Chief Executive Officer

cc:

Herbert F. Kozlov, Esq., Reed Smith LLP

Lynwood E. Reinhardt, Esq., Reed Smith LLP

SecProbe.io