SEC Comment Letter 0000000000-24-005829 to Jet.AI Inc. (JTAI)
Jet.AI Inc.
Date: May 20, 2024 · CIK: 0001861622 · Accession: 0000000000-24-005829
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-279385
Letter
United States securities and exchange commission logo May 20, 2024 Michael Winston Interim Chief Executive Officer Jet.AI Inc. 10845 Griffith Peak Dr. Suite 200 Las Vegas, NV 89135 Re:Jet.AI Inc. Registration Statement on Form S-1 Filed May 13, 2024 File No. 333-279385 Dear Michael Winston: Our initial review of your registration statement indicates that it fails in material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations thereunder and the requirements of the form. More specifically, we note that Jet.AI Inc. has not provided an audit report and audit consent related to the financial statements covering its fiscal year-end of December 31, 2022. Please file an amendment that contains an audit report and audit consent related to the financial statements as of and for the year ended December 31, 2022 signed by a qualified, independent accountant that is permitted to appear and practice before the Commission. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies. Please contact Cheryl Brown, Staff Attorney, at 202-551-3905 or Liz Packebusch, Staff Attorney, at 202-551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Kate Bechen
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United States securities and exchange commission logo
May 20, 2024
Michael Winston
Interim Chief Executive Officer
Jet.AI Inc.
10845 Griffith Peak Dr.
Suite 200
Las Vegas, NV 89135
Re:Jet.AI Inc.
Registration Statement on Form S-1
Filed May 13, 2024
File No. 333-279385
Dear Michael Winston:
Our initial review of your registration statement indicates that it fails in material respects
to comply with the requirements of the Securities Act of 1933, the rules and regulations
thereunder and the requirements of the form.
More specifically, we note that Jet.AI Inc. has not provided an audit report and audit
consent related to the financial statements covering its fiscal year-end of December 31, 2022.
Please file an amendment that contains an audit report and audit consent related to the financial
statements as of and for the year ended December 31, 2022 signed by a qualified, independent
accountant that is permitted to appear and practice before the Commission.
We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
Please contact Cheryl Brown, Staff Attorney, at 202-551-3905 or Liz Packebusch, Staff
Attorney, at 202-551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Kate Bechen