<SEC-DOCUMENT>0001654954-24-005637.txt : 20240606 <SEC-HEADER>0001654954-24-005637.hdr.sgml : 20240606 <ACCEPTANCE-DATETIME>20240506171439 <PRIVATE-TO-PUBLIC> ACCESSION NUMBER: 0001654954-24-005637 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240506 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Airship AI Holdings, Inc. CENTRAL INDEX KEY: 0001842566 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] ORGANIZATION NAME: 03 Life Sciences IRS NUMBER: 934974766 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8210 154TH AVE NE CITY: REDMOND STATE: WA ZIP: 98052 BUSINESS PHONE: (877) 462-4250 MAIL ADDRESS: STREET 1: 8210 154TH AVE NE CITY: REDMOND STATE: WA ZIP: 98052 FORMER COMPANY: FORMER CONFORMED NAME: BYTE Acquisition Corp. DATE OF NAME CHANGE: 20210128 FORMER COMPANY: FORMER CONFORMED NAME: Byte Acquisition Corp. DATE OF NAME CHANGE: 20210126 </SEC-HEADER> <DOCUMENT> <TYPE>CORRESP <SEQUENCE>1 <FILENAME>filename1.htm <TEXT> <html> <head> <!-- Document created using Blueprint(R) - powered by Issuer Direct - www.issuerdirect.com --> <!-- Copyright 2024 Issuer Direct Corporation --> <title>aisp_corresp</title> </head> <body style="font-family: Times New Roman; font-size: 13px;"> <div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px"> <div id="hdr"> <div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px"> </font></div> </div> </div> <div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"> Airship AI Holdings, Inc.</font></div> <div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">8210 154th Ave NE</font></div> <div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">Redmond, WA  98052</font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px"> </font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="text-decoration: underline; font-weight: bold; font-family: Times New Roman; font-size: 13px"> VIA EDGAR</font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">  </font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">May 6, 2024</font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px"> </font></div> <div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">U.S. Securities and Exchange Commission</font></div> <div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">Division of Corporation Finance</font></div> <div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">100 F Street, N.E.</font></div> <div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">Washington, D.C. 20549</font></div> <div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">Attention: Kathleen Krebs</font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px"> </font></div> <div style="text-align: left"> <table cellpadding="0" cellspacing="0" style="text-align: left; width: 100%; font-family: Times New Roman; font-size: 13px; margin: 0px auto 0px 0px;"> <tr> <td style="vertical-align: top; width: 5%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> <td style="vertical-align: top; width: 5%;"> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">Re:</font></div> </td> <td style="vertical-align: top; width: 90%;"> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"> Airship AI Holdings, Inc.</font></div> </td> </tr><tr> <td style="vertical-align: top; width: 5%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> <td style="vertical-align: top; width: 5%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> <td style="vertical-align: top; width: 90%;"> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"> Registration Statement on Form S-1</font></div> </td> </tr><tr> <td style="vertical-align: top; width: 5%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> <td style="vertical-align: top; width: 5%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> <td style="vertical-align: top; width: 90%;"> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-weight: bold; font-family: Times New Roman; font-size: 13px"> File No. 333-276932</font></div> </td> </tr></table> </div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">  </font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">Ladies and Gentlemen:</font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px"> </font></div> <div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Airship AI Holdings, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on May 8, 2024, or as soon as thereafter practicable.</font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px"> </font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px"> </font></div> <div style="text-align: left"> <table cellpadding="0" cellspacing="0" style="text-align: left; width: 100%; font-family: Times New Roman; font-size: 13px; margin: 0px auto 0px 0px;"> <tr> <td style="vertical-align: middle; width: 50%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> <td style="vertical-align: top; width: 45%;"> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">Very truly yours,</font></div> </td> <td style="vertical-align: middle; width: 5%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> </tr><tr> <td style="vertical-align: middle; width: 50%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> <td style="vertical-align: middle; width: 45%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> <td style="vertical-align: middle; width: 5%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> </tr><tr> <td style="vertical-align: middle; width: 50%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> <td style="vertical-align: top; width: 45%; border-bottom: 2px solid rgb(0, 0, 0);"> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-style: italic; font-family: Times New Roman; font-size: 13px"> /s/ Victor Huang</font></div> </td> <td style="vertical-align: middle; width: 5%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> </tr><tr> <td style="vertical-align: middle; width: 50%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> <td style="vertical-align: top; width: 45%;"> <div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">Victor Huang,</font></div> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px">Chief Executive Officer</font></div> </td> <td style="vertical-align: middle; width: 5%;"> <div><font style="font-family: Times New Roman; font-size: 13px"> </font></div> </td> </tr></table> </div> <div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="font-family: Times New Roman; font-size: 13px"> </font></div> <div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px"> <div id="ftr"> <div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"> <font style="color: #000000; font-size: 13px; font-family: Times New Roman"> <br></font></div> </div> <div id="pb" style="text-align: center; margin-left: 0px; margin-right: 0px; margin-bottom: 6px; width: 100%; height: 1px; background-color: #000000"> <!--page break--></div> </div> </body> </html> </TEXT> </DOCUMENT> </SEC-DOCUMENT>