Airship AI Holdings, Inc.
8210
154th Ave NE
Redmond, WA 98052
VIA EDGAR
May 6,
2024
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
Attention:
Kathleen Krebs
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Re:
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Airship AI Holdings, Inc.
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Registration Statement on Form S-1
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File No. 333-276932
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Ladies
and Gentlemen:
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.
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Very
truly yours,
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/s/ Victor Huang
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Victor
Huang,
Chief
Executive Officer
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