Artificial Intelligence Technology Solutions (AITX) CORRESP Correspondence with SEC

ARTIFICIAL INTELLIGENCE TECHNOLOGY SOLUTIONS INC.

10800 Galaxie Avenue

Ferndale, Michigan 48220

September 9, 2021

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, DC 20549

Re:	Artificial Intelligence Technology Solutions Inc.
	Registration Statement on Form S-3
	Filed September 2, 2021
	File No. 333-259260

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Artificial Intelligence Technology Solutions Inc. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 10:00 am Eastern Time, September 10, 2021, or as soon as practicable thereafter.

Very truly yours,
Artificial Intelligence Technology Solutions, Inc.
By:	/s/ Steven Reinharz
	Steven Reinharz
	Chief Executive Officer