CORRESP Filing
Spectral AI, Inc.
Date: May 1, 2025 · CIK: 0001833498 · Accession: 0001213900-25-038418
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286742
Letter
Spectral AI, Inc.
2515 McKinney Avenue, Suite 1000
Dallas, Texas 75201
May 1, 2025
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-3 (File No. 333-286742)
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-3 (File No. 333-286742) filed with the U.S. Securities and Exchange Commission on April 25, 2025 (the "Registration Statement"), be accelerated so that the Registration Statement will become effective on May 5, 2025, 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 him when this request for acceleration has been granted.
Very truly yours,
SPECTRAL AI, INC.
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CORRESP 1 filename1.htm Spectral AI, Inc. 2515 McKinney Avenue, Suite 1000 Dallas, Texas 75201 May 1, 2025 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-3 (File No. 333-286742) 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-3 (File No. 333-286742) filed with the U.S. Securities and Exchange Commission on April 25, 2025 (the "Registration Statement"), be accelerated so that the Registration Statement will become effective on May 5, 2025, 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 him when this request for acceleration has been granted. Very truly yours, SPECTRAL AI, INC. By: /s/ Vincent S. Capone Vincent S. Capone Chief Financial Officer and General Counsel cc: Herbert F. Kozlov, Esq., Reed Smith LLP