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                              June 10, 2024

       Steven Reinharz
       Chief Executive Officer
       Artificial Intelligence Technology Solutions Inc.
       10800 Galaxie Avenue
       Ferndale, Michigan 48220

                                                        Re: Artificial
Intelligence Technology Solutions Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed May 28, 2024
                                                            File No. 333-279766

       Dear Steven Reinharz:

              We have conducted a limited review of your registration statement
and have the
       following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Form S-3 filed May 28, 2024

       Cover page

   1.                                                   We note that the
registration statement is for the offer of 2 billion shares of common stock
                                                        but the fee table on
the cover page references warrants and units in addition to common
                                                        stock. Please advise.
       Plan of Distribution, page 18

   2.                                                   Your Plan of
Distribution section indicates that you will sell shares at market prices
                                                        prevailing at the time
of sale. Please note that an at-the-market resale offering under Rule
                                                        415 is not available
for registrants quoted on the OTC Pink marketplace. To sell securities
                                                        at market prices, we
require an existing trading market for those securities, and we do not
                                                        consider the OTC Pink
Marketplace to be such a market for the purposes of satisfying
                                                        Item 501(b)(3) of
Regulation S- K. Please confirm that the company will sell securities at
                                                        fixed prices for the
duration of the offering.
 Steven Reinharz
Artificial Intelligence Technology Solutions Inc.
June 10, 2024
Page 2
Item 16. Exhibits, page II-2

3.     Your legality opinion relates to the resale of $20,000,000 of the
company's common stock
       shares but this offering is for the primary offering of common stock.
Please revise. Refer
       to Staff Legal Bulletin No. 19.
General

4.     It appears that the aggregate market value of the shares of your common
stock held by
       non-affiliates during the 60 days prior to May 28, 2024, did not appear
to exceed the $75
       million threshold that General Instruction I.B.1 of Form S-3 specifies.
Please provide us
       with your analysis demonstrating your ability to use Form S-3 pursuant
to General
       Instruction I.B.1. Alternatively, if you are relying on General
Instruction I.B.6 for S- 3
       eligibility, please include the information required pursuant to
Instruction 7 to General
       Instruction I.B.6.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Aliya Ishmukhamedova at 202-551-7519 or Jan Woo at
202-551-3453
with any other questions.



                                                            Sincerely,
FirstName LastNameSteven Reinharz
                                                        Division of Corporation
Finance
Comapany NameArtificial Intelligence Technology Solutions Inc.
                                                        Office of Technology
June 10, 2024 Page 2
cc:       Frederick M. Lehrer, P.A.
FirstName LastName