SEC Comment Letter 0000000000-23-013749 to MultiSensor AI Holdings, Inc. (MSAI)
MultiSensor AI Holdings, Inc.
Date: Dec. 18, 2023 · CIK: 0001863990 · Accession: 0000000000-23-013749
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-275521
Letter
United States securities and exchange commission logo December 18, 2023 David Gow Chief Executive Officer SportsMap Tech Acquisition Corp. 5353 West Alabama, Suite 415 Houston, Texas 77056 Re:SportsMap Tech Acquisition Corp. Amendment No. 1 to Registration Statement on Form S-1 Filed December 13, 2023 File No. 333-275521 Dear David Gow: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our December 4, 2023 letter. Amendment No. 1 to Registration Statement on Form S-1 Risk Factors Sales of a substantial number of our securities in the public market by the registered holders or by our other existing securityholders..., page 38 1.We note your revised disclosure in response to prior comment 6 and reissue the comment in part. Please expand your disclosure to highlight the current approximate percentage of securities being registered for resale out of the total number of securities outstanding.
FirstName LastNameDavid Gow Comapany NameSportsMap Tech Acquisition Corp. December 18, 2023 Page 2 FirstName LastName David Gow SportsMap Tech Acquisition Corp. December 18, 2023 Page 2 Please contact Juan Grana at 202-551-6034 or Lauren Nguyen at 202-551-3642 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Ralph V. De Martino, Esq.
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United States securities and exchange commission logo
December 18, 2023
David Gow
Chief Executive Officer
SportsMap Tech Acquisition Corp.
5353 West Alabama, Suite 415
Houston, Texas 77056
Re:SportsMap Tech Acquisition Corp.
Amendment No. 1 to Registration Statement on Form S-1
Filed December 13, 2023
File No. 333-275521
Dear David Gow:
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our December 4, 2023 letter.
Amendment No. 1 to Registration Statement on Form S-1
Risk Factors
Sales of a substantial number of our securities in the public market by the registered holders or
by our other existing securityholders..., page 38
1.We note your revised disclosure in response to prior comment 6 and reissue the comment
in part. Please expand your disclosure to highlight the current approximate percentage of
securities being registered for resale out of the total number of securities outstanding.
FirstName LastNameDavid Gow
Comapany NameSportsMap Tech Acquisition Corp.
December 18, 2023 Page 2
FirstName LastName
David Gow
SportsMap Tech Acquisition Corp.
December 18, 2023
Page 2
Please contact Juan Grana at 202-551-6034 or Lauren Nguyen at 202-551-3642 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Ralph V. De Martino, Esq.