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                              October 5, 2023

       David Gow
       Chief Executive Officer
       SportsMap Tech Acquisition Corp.
       5353 West Alabama, Suite 415
       Houston, Texas 77056

                                                        Re: SportsMap Tech
Acquisition Corp.
                                                            Amendment No. 3 to
Preliminary Proxy Statement on Schedule 14A
                                                            Filed September 25,
2023
                                                            File No. 001-40916

       Dear David Gow:

                                                        We have reviewed your
filing and have the following comment(s).

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Amendment No. 3 to Preliminary Proxy Statement filed September 25, 2023

       The Background of the Business Combination: SportsMap Tech Acquisition
Corp. and Infrared
       Cameras Holdings, Inc., page 118

   1.                                                   Please revise your
discussion of the background of the business combination to include
                                                        additional detail about
the Transaction-Related RSUs, including the relevant positions of
                                                        and any negotiations
between the parties with respect to the terms of the RSUs, how the
                                                        parties arrived at
issuing "Pre-Closing" and "New" RSUs, and the purpose of the
                                                        Transaction-Related
RSUs.
       The Background of SportsMap's Interaction with ICI, page 120

   2.                                                   We note your revised
disclosure in response to our prior comment 2, which we reissue in
                                                        part. We refer to your
disclosure on page 124 that the leading ecommerce company that
                                                        conducted a pilot
project with ICI's solution is "one of ICI's largest customers," that ICI
                                                        has begun to receive
purchase orders to add ICI's solution to such customer's additional
                                                        locations, and that the
ongoing expansion with this customer is a "key component of ICI's
                                                        forecasted growth and
revenue." Please clarify whether ICI has entered into any
 David Gow
SportsMap Tech Acquisition Corp.
October 5, 2023
Page 2
         agreements with such ecommerce customer to date, and if so, please
provide a brief
         description of the material terms of any such agreements. Please also
expand your
         disclosure relating to of the potential revenue impact if the
ecommerce and automaker
         customers were to expand use of ICI's solution from the pilot
locations to all or nearly all
         of its distribution and fulfillment centers and/or sites, as
applicable.
Certain Forecasted Financial Information for ICI, page 134

3.       We note your response to comment four. Your revised disclosures
indicate that of the
         $22.1 million in projected NTM revenue between devices and software,
approximately
         20% or $4.4 million is supported by formal or informal customer
commitments that
         existed prior to June 30, 2023. However, the disclosures above broken
down by SaaS and
         device revenue indicates a higher amount is supported by formal or
informal
         commitments. For example, just in your discussion of device revenue,
$4.7 million of the
         $16.4 million relates to specific, already-agreed upon expansions with
ICI   s industrial
         Launch Customers. Please reconcile your disclosures as necessary. In
addition, please
         expand your disclosure to explain how the formal commitments differ
from the informal
         commitments and the extent to which the total is comprised of informal
commitments.
Critical Accounting Policies and Estimates, page 202

4.       We note your response to comment eight. Please address the following:

                As previously requested, please disclose the amount of
inventory that was older than
              one year as of the latest balance sheet date. If your
recoverability estimates are
              materially impacted by current purchase orders, then please
clarify for readers how
              the volume and pricing of such orders impacted your analysis.
Your disclosure
              should also clearly identify any known business, competitive and
economic factors
              that have materially hindered your ability to sell your inventory
in 2022 and 2023;
              and

              With a view toward ensuring that investors are provided with
information that allows
            for an assessment of the probability of additional material
inventory obsolescence
            charges, please disclose any key assumptions used in measuring
charge, a discussion
            of the degree of uncertainty associated with key assumptions (e.g.,
the valuation
            model assumes recovery from a business downturn within a defined
period of time),
            and a description of potential future events and/or changes in
circumstances that
            could reasonably be expected to negatively affect the key
assumptions and result in
            additional charges.
FirstName LastNameDavid Gow
5.     We note your response to comment nine. As previously requested, please
disclose a
Comapany    NameSportsMap
       tabular  presentation ofTech  Acquisition
                                activity          Corp. allowance for each
period presented so
                                         in your inventory
Octoberthat readers
         5, 2023    can2better assess the accuracy of management's estimates.
                  Page
FirstName LastName
 David Gow
FirstName
SportsMap LastNameDavid
           Tech AcquisitionGow
                            Corp.
Comapany
October    NameSportsMap Tech Acquisition Corp.
        5, 2023
October
Page 3 5, 2023 Page 3
FirstName LastName
        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.

       Please contact Nudrat Salik at 202-551-3692 or Al Pavot at 202-551-3738
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Jane Park at 202-551-7439 or Katherine Bagley at 202-551-2545 with any other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services
cc:      Ralph de Martino, Esq.