Airship AI Holdings, Inc.

8210 154th Ave NE

Redmond, WA  98052

 

VIA EDGAR

 

January 29, 2025

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

 

Re:

Airship AI Holdings, Inc.

 

 

Registration Statement on Form S-3

 

 

File No. 333-284462

 

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 January 31, 2025, or as soon as thereafter practicable.

 

 

 

Very truly yours,

 

 

 

 

 

 

 

/s/ Victor Huang

 

 

 

Victor Huang,

Chief Executive Officer