Correspondence 0001493152-23-039712 from AI Transportation Acquisition Corp (AITR, AITRR, AITRU) (CIK 0001966734)
AI Transportation Acquisition Corp (AITR, AITRR, AITRU) (CIK 0001966734)
Date: Nov. 7, 2023 · CIK: 0001966734 · Accession: 0001493152-23-039712
AI Filing Summary & Sentiment
File numbers found in text: 333-270558
Show Raw Text
CORRESP
1
filename1.htm
EF
Hutton,
division
of Benchmark Investments, LLC
590
Madison Avenue, 39th Floor
New
York, New York 10022
November
7, 2023
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, NE
Washington,
D.C. 20549
Re:
AI
Transportation Acquisition Corp (the “Company”)
Registration
Statement on Form S-1, as amended (“Registration Statement”)
(File
No. 333-270558)
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended (the “Securities Act”), EF Hutton, division of Benchmark Investments, LLC, as representative of the underwriters,
hereby joins in the Company’s request for acceleration of the effective date of the above-referenced Registration Statement so
that it will become effective at 4:00 p.m., Eastern Standard Time, on Wednesday, November 8, 2023, or as soon thereafter as practicable.
Pursuant
to Rule 460 under the Securities Act, please be advised that we, acting as representative of the several underwriters, distributed as
many copies of the Preliminary Prospectus, dated September 29, 2023, as appears to be reasonable to secure adequate distribution of the
Preliminary Prospectus.
The
undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating
dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended,
in connection with the above-referenced issue.
EF
Hutton,
division
of Benchmark Investments, LLC
By:
/s/
Sam Fleischman
Name:
Sam
Fleischman
Title:
Supervisory
Principal