United States securities and exchange commission logo November 7, 2023 Wensheng Fan Chief Executive Officer Spectral AI, Inc. 2515 McKinney Avenue, Suite 1000 Dallas, Texas 75201 Re: Spectral AI, Inc. Registration Statement on Form S-1 Filed October 30, 2023 File No. 333-275218 Dear Wensheng Fan: Our initial review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations thereunder and the requirements of the form. More specifically, please address the following: Form S-1 requires that registrants which are smaller reporting companies file an audited balance sheet as of the end of each of the most recent two fiscal years, and audited statements of comprehensive income, cash flows and changes in stockholders' equity for each of the two fiscal years preceding the date of the most recent audited balance sheet. Please refer to Rule 8-02 of Regulation S-X and amend accordingly. Form S-1 also requires that registrants file a copy of the auditor's consent to the use of its audit report or an acknowledgment letter regarding the use of its review report in any filing under the Securities Act as an exhibit. Please refer to Item 601(B)(23) of Regulation S-K and amend accordingly. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies. Please contact Juan Grana at 202-551-6034 or Jane Park at 202-551-7439 with any questions. Wensheng Fan Spectral AI, Inc. November 7, 2023 Page 2 Sincerely, FirstName LastNameWensheng Fan Division of Corporation Finance Office of Industrial Applications and Comapany NameSpectral AI, Inc. Services November 7, 2023 Page 2 cc: Lynwood E. Reinhardt, Esq. FirstName LastName