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CORRESP
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MultiSensor AI Holdings, Inc.

2105 West Cardinal Drive

Beaumont, TX 77705

January 28, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Conlon Danberg

    Re:
    MultiSensor AI Holdings, Inc.

    Registration Statement on Form S-3

    File No. 333-284437

To the addressee set forth above:

In accordance with Rule 461
of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the
effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-284437) (the “Registration Statement”)
of MultiSensor AI Holdings, Inc. (the “Company”). We respectfully request that the Registration Statement become effective
as of 4:00 p.m. Eastern Time on January 30, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared
effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008.

Thank you for your assistance in this matter.

    Sincerely,

    MULTISENSOR AI HOLDINGS, INC.

    By:
    /s/ Stuart V Flavin III

    Stuart V Flavin III

    Interim Chief Executive Officer

    cc:
    Robert Nadolny, MultiSensor AI Holdings, Inc.

    Drew Capurro, Latham & Watkins LLP

    Jack Anderson, Latham & Watkins LLP