Spectral AI, Inc.

2515 McKinney Avenue.
Suite 1000

Dallas, Texas 75201

 

December 19, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attn: Juan Grana

 

	Re:	Spectral AI, Inc.
		Registration Statement on Form S-1
		File No. 333-275218

 

Dear Mr. Grana:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SPECTRAL AI, INC., a Delaware corporation, hereby respectfully requests that the effective date of the above-captioned registration statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on December 21, 2023, or as soon as practicable thereafter.

 

Please contact Lynwood E. Reinhardt (LReinhardt@reedsmith.com / telephone: (469) 680-4220) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.

 

[Signature Page Follows]

 

 

	Sincerely,
	By:	/s/ Wensheng Fan
	Name:	Wensheng Fan
	Title:	Chief Executive Officer

 

cc:	Lynwood E. Reinhardt, Herbert Kozlov, Reed Smith LLP