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    ArentFox Schiff LLP

    1717 K Street NW

    Washington, DC  20006

    202.857.6000     MAIN

    202.857.6395     FAX

    afslaw.com

    Ralph De Martino

    Partner

    (202) 724-6848	DIRECT

    ralph.demartino@afslaw.com

October 26, 2023

Division of Corporation Finance

Office of Industrial Applications and Services

United States Securities and Exchange Commission

100 F St NE

Washington, DC 20549

    Attention:
    Jane Park

    Katherine Bagley

  Re:
  SportsMap Tech Acquisition Corp.

  Amendment No. 4 to Preliminary Proxy Statement on Schedule 14A

  Filed October 13, 2023

  File No. 001-40916

To Whom It May Concern:

The undersigned serves as
counsel to SportsMap Tech Acquisition Corporation (“SportsMap” or the “Company”). On behalf of
SportsMap, we are hereby responding to the letter dated October 23, 2023 (the “Comment Letter”) from the
staff (the “Staff”) of the Securities and Exchange Commission (“SEC” or the
 “Commission”), regarding the Company’s Amendment No. 4 to Preliminary Proxy Statement on Schedule 14A,
filed on October 13, 2023 (the “Proxy Statement”). For the convenience of the Staff, the comments included
in the Comment Letter are posted below (in bold) and SportsMap’s response follows each comment.

Amendment No. 4 to Preliminary Proxy Statement filed October 13,
2023

The Background of SportsMap’s Interaction with ICI, page 121

1. We note your revised disclosure in response to our prior comment 2 relating to the potential revenue impact if the ecommerce and
automaker customers were to expand use of ICI’s solution. You disclose that based on the ecommerce customer’s footprint “as
of that date,” ICI estimates certain potential sales and revenues. Please revise to clarify the date used in ICI’s projections
for both the ecommerce and automaker customers.

RESPONSE: We acknowledge the Staff’s comment and have
revised the disclosure on page 124 accordingly.

    October 26, 2023

Page 2

Certain Forecasted Financial Information for ICI, page 135

2. We note your response to comment three. As of June 30, 2023, you disclose that $6.6 million of projected NTM Period revenue
is represented by formal and informal customer commitments. It remains unclear how this $6.6 million reconciles to the previous discussion
of projected SaaS and device revenue. For example in your discussion of projected SaaS revenue, you discuss $1.8 million is projected
 “land and expand” incremental sale growth that has been formally or informally agreed with customers that initiated SaaS contracts
prior to the SmartIR launch, $2.3 million is from customers who are contracted to sell SmartIR services, $1.1 million is from specific
opportunities with new SaaS customers with whom you are in mid- or late-stage discussions, and $0.5 million relates to the provision of
SaaS services which have already been contracted prior to June 30, 2023. It is not clear which of these components is reflected in
the $6.6 million. Similarly, it is not clear which components in your discussion of projected device revenue are included in the $6.6
million. Please clarify your disclosures accordingly.

RESPONSE: We acknowledge the Staff’s comment and have
revised the disclosure on pages 138 and 139 accordingly.

General

3. We note your investor presentation filed as an exhibit to your 8-K filed August 4, 2023, which includes: (1) disclosure
that the transaction implies a $149 million pro forma enterprise value; (2) a “three-year-plan” and a “two-year
plan” with “annual recurring revenues” for 2023, 2024, and 2025 for “Global Online Retailer” and “Big
Three Automaker;” (3) illustrative per unit economics (slide 26); (4) a table outlining your pipeline opportunities by
customer type (slide 31); and (5) a proposed transaction summary outlining sources and uses (slide 33). These disclosures do not
appear to be included in your preliminary proxy statement. Please provide corresponding disclosure in your proxy statement or explain
why you have omitted this information from the proxy statement.

RESPONSE: We acknowledge the
Staff’s comment and have revised the disclosures as follows:

 · we have revised pages 132 and 133 to include presentation of the pro forma enterprise value and proposed sources and
                                                                                                               uses, and note to the Staff that we have updated both from the versions shown in the presentation filed on August 4, 2023 in
                                                                                                               order to present more recent information that more closely aligns with the information currently included elsewhere in the Proxy
                                                                                                               Statement, including with respect to estimated transaction expenses payable in cash and in stock;

 · we have revised pages 192 and 193 to address the information covered in the Presentation relating to the “Global
Online Retailer” and “Big Three Automaker,” and note separately to the Staff that those parties are the “leading
ecommerce company” and “leading automaker” discussed on pages 124 and 125 of the Proxy Statement;

 · we have revised page 189
to include additional information about the illustrative per unit economics associated with the sale by ICI of both a sensing device
and related software attachment; and

 · we have revised page 138
to include reference to the pipeline opportunities by customer type.

* * * * *

If you have any comments or questions please feel
free to address them to the undersigned. You can reach me at my office at 202-724-6848, on my mobile telephone number at 202-415-8300,
and via email at ralph.demartino@afslaw.com.

Thank you in advance for your prompt attention
to this Correspondence and to the Company’s Preliminary Proxy Statement.

    October 26, 2023

Page 3

Respectfully submitted,

Ralph V. De Martino

RVD/mc

cc: David Gow