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SEC Comment Letter to Airship AI Holdings, Inc. (AISP)

Airship AI Holdings, Inc.
Date: May 13, 2026 · CIK: 0001842566 · Accession: 0000000000-26-004892

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File numbers found in text: 333-295755

Date
May 13, 2026
Author
Office of Technology
Form
UPLOAD
Company
Airship AI Holdings, Inc.

Letter

May 13, 2026 Victor Huang Chief Executive Officer Airship AI Holdings, Inc. 8210 154th Ave NE Redmond, WA 98052 Re: Airship AI Holdings, Inc. Registration Statement on Form S-3 Filed May 11, 2026 File No. 333-295755 Dear Victor Huang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: David J. Levine

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May 13, 2026
Victor Huang
Chief Executive Officer
Airship AI Holdings, Inc.
8210 154th Ave NE
Redmond, WA 98052
Re: Airship AI Holdings, Inc.
Registration Statement on Form S-3
Filed May 11, 2026
File No. 333-295755
Dear Victor Huang:
 This is to advise you that we have not reviewed and will not review your registration
statement.
 Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
 Please contact Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: David J. Levine