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Correspondence from Airship AI Holdings, Inc. (AISP)

Airship AI Holdings, Inc.
Date: May 15, 2026 · CIK: 0001842566 · Accession: 0001654954-26-004948

Offering / Registration Process

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File numbers found in text: 333-295755

Date
May 15, 2026
Author
Victor Huang
Form
CORRESP
Company
Airship AI Holdings, Inc.

Letter

airsp_corresp.htm Airship AI Holdings, Inc. 8210 154th Ave NE Redmond, WA 98052 VIA EDGAR May 15, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Airship AI Holdings, Inc. Registration Statement on Form S-3 File No. 333-295755 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Airship AI Holdings, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on May 19, 2026, or as soon as thereafter practicable. Very truly yours, /s/ Victor Huang Victor Huang, Chief Executive Officer

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CORRESP
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 airsp_corresp.htm Airship AI Holdings, Inc. 8210 154th Ave NE Redmond, WA 98052 VIA EDGAR May 15, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Airship AI Holdings, Inc. Registration Statement on Form S-3 File No. 333-295755 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Airship AI Holdings, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on May 19, 2026, or as soon as thereafter practicable. Very truly yours, /s/ Victor Huang Victor Huang, Chief Executive Officer