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Monterey Capital Acquisition Corporation

419 Webster Street

Monterey, CA 93940

May 31, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

Attention:   Jeffrey
                                            Lewis

    Isaac Esquivel

    Ronald E. Alper

    Pam Howell

Re:   Monterey
                                            Capital Acquisition Corporation

    Amendment No. 4 to Registration
                                            Statement on Form S-4

    Filed May 3, 2024

    File No. 333-276182

Ladies and Gentlemen:

This letter sets forth the
response of Monterey Capital Acquisition Corporation (the “Company”) to the comments of the staff of the Division
of Corporate Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
set forth in your letter dated May 13, 2024, with respect to the above reference Registration Statement on Form S-4 (the “Registration
Statement”).

Concurrently with the submission
of this letter, the Company is filing Amendment No. 5 to the Registration Statement on Form S-4 (the “Amended Registration
Statement”). Capitalized terms used but not otherwise defined herein shall have the meanings ascribed thereto in the Amended
Registration Statement.

Set forth below is the Company’s
response to the Staff’s comments. For the Staff’s convenience, we have incorporated your comments into this response letter
in italics.

Amendment No. 4 to Registration Statement on Form S-4
filed May 3, 2024

What voting power will current MCAC stockholders ....?, page 9

 1. We note the addition of Meteora to
                                            the table on pages 9 and in response to prior comment 1. Please revise the footnote
                                            disclosure to clearly state, as you did in the prior amendment, that "any purchases
                                            of shares by Meteora pursuant to the Forward Purchase Agreement could potentially result
                                            in less cash available to the Combined Company than if such shares had been redeemed by MCAC."

Response:
The Company respectfully acknowledges the Staff’s comment and has updated its disclosure on pages 8, 9, 10 and 11 of the Amended Registration
Statement.

Material U.S. Federal Income Tax Consequences, page 159

 2. We note the revisions made in response
                                            to prior comment 3 and we partially reissue the comment. As previously requested, please
                                            revise the discussion of the tax consequences to ConnectM stockholders to clearly disclose
                                            the specific tax consequences of the transaction qualifying as a reorganization. Currently
                                            the disclosure states that "A U.S. Holder should not recognize gain or loss upon the
                                            exchange of ConnectM capital stock for MCAC Common Stock pursuant to the Business Combination."
                                            However, we note that the opinion is a "will" opinion. Please revise or advise.

Response:
The Company respectfully acknowledges the Staff’s comment and has updated its disclosure on page 152 of the Amended Registration
Statement.

General

 3. We note the revisions made in response
                                            to prior comment 3. Please clarify what you mean when you state "there is substantial
                                            doubt we will continue as a going concern" if you are unable to regain compliance with
                                            the listing standards.

Response:
The Company respectfully acknowledges the Staff’s comment and has updated its disclosure on the cover page and pages 13, 21, 46 and 164 of the Amended Registration
Statement to remove this disclosure.

 4. Please update the disclosure throughout
                                            the prospectus as of the most recent practicable date. For example, we note that the beneficial
                                            ownership information beginning on page 242 is as of December 31, 2023.

Response:
The Company respectfully acknowledges the Staff’s comment and has updated its disclosure throughout the Amended Registration Statement to be as of the most recent practicable date.

*****

    Sincerely,

    MONTEREY CAPITAL ACQUISITION CORP

    /s/ Bala Padmakumar

    Name:
    Bala Padmakumar

    Title:
    Chief Executive Officer