Correspondence 0001104659-23-127236 from MultiSensor AI Holdings, Inc. (MSAI)
MultiSensor AI Holdings, Inc.
Date: Dec. 19, 2023 · CIK: 0001863990 · Accession: 0001104659-23-127236
AI Filing Summary & Sentiment
Letter
Infrared Cameras Holdings, Inc.
2105 West Cardinal Drive
Beaumont, Texas 77705
December 19, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re: Infrared Cameras Holdings, Inc
Registration Statement on Form S-1
File No. 333- 275521
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Infrared Cameras Holdings, Inc. a Delaware corporation (formerly known as SportsMap Tech Acquisition Corp., the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. (Eastern Time) on December 19, 2023, or as soon thereafter as possible on such date.
Very
truly yours,
Infrared Cameras Holdings, Inc.
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Infrared Cameras Holdings, Inc.
2105 West Cardinal Drive
Beaumont, Texas 77705
December 19, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re: Infrared
Cameras Holdings, Inc
Registration Statement on Form S-1
File No. 333- 275521
Ladies and Gentlemen:
Pursuant to
Rule 461 of the Securities Act of 1933, as amended, Infrared Cameras Holdings, Inc. a Delaware corporation (formerly known as
SportsMap Tech Acquisition Corp., the “Company”), hereby respectfully requests that the
effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00
P.M. (Eastern Time) on December 19, 2023, or as soon thereafter as possible on such date.
Very
truly yours,
Infrared Cameras Holdings, Inc.
By:
/s/ Peter Baird
Name: Peter Baird
Title: Chief Financial Officer