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                           February 2, 2024

       Steven Reinharz
       Chief Executive Officer
       Artificial Intelligence Technology Solutions Inc.
       10800 Galaxie Avenue
       Ferndale, Michigan 48220

                                                        Re: Artificial
Intelligence Technology Solutions Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed January 30,
2024
                                                            File No. 333-276769

       Dear Steven Reinharz:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Mitchell
Austin at 202-551-3574 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Technology
       cc:                                              Fredrick M. Lehrer