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                             December 4, 2023

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

                                                        Re: SportsMap Tech
Acquisition Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed November 13,
2023
                                                            File No. 333-275521

       Dear David Gow:

              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.

       Registration Statement on Form S-1 filed November 13, 2023

       Explanatory Note, page i

   1.                                                   You refer to the resale
of 7,971,341 shares (the    New ICI Shares   ) of Common Stock to
                                                        be issued in the
Business Combination by "certain registered holders named in the
                                                        accompanying
prospectus." Revise to define the term "registered holder" after the term is
                                                        first used and clarify
whether you are referring to the list of registered holders on page
                                                        103.
 David Gow
FirstName
SportsMap LastNameDavid
           Tech AcquisitionGow
                            Corp.
Comapany4,
December  NameSportsMap
             2023          Tech Acquisition Corp.
December
Page 2    4, 2023 Page 2
FirstName LastName
Cover Page, page ii

2.       We note the disclosure that you may receive up to an aggregate of
approximately
         $105.0 million from the cash exercise of the Warrants and that if the
trading price of your
         Common Stock continues to be less than $11.50 per share, you do not
expect holders to
         exercise their Warrants. Expand your disclosure to disclose whether
the company is in fact
         likely to have to seek additional capital and discuss the effect of
this offering on the
         company   s ability to raise additional capital.
3.       Please revise to describe the holders of the New ICI Shares.
Risk Factors, page 7

4.       We note your disclosures regarding your recent net losses. Please
update your disclosures
         for the quarter ended September 30, 2023.
Sales of a substantial number of our securities in the public market by the
registered holders or
by our other existing securityholders..., page 37

5.       We note your disclosure highlighting the negative pressure potential
sales of securities
         pursuant to this registration statement could have on the public
trading price of the
         common stock and warrants. We also note your disclosure that even
though the current
         trading price is at or below the SPAC IPO price, the private investors
will still profit on
         sales because of their lower purchase price. Please revise your
disclosure to clarify that
         this may incentivize these private investors to sell their securities.
6.       Please expand your disclosure to highlight the fact that a number of
beneficial owners of
         more than 5% will be able to sell all of their shares for so long as
the registration
         statement of which this prospectus forms a part is available for use.
In providing this
         disclosure, disclose the current approximate percentage of securities
being registered for
         resale out of the total number of securities outstanding and include
the number of
         beneficial owners of more than 5% of your shares that are
participating in the offering.
The future exercise of registration rights may adversely affect the market
price of our Common
Stock upon consummation..., page 38

7.       When available, please revise to update the disclosure in this risk
factor and all related
         disclosures in this registration statement upon the conclusion of the
special shareholder
         meeting.
General

8.       Please update your disclosures to include the financial statements for
the interim period
         ended September 30, 2023 and all related disclosures.
 David Gow
FirstName
SportsMap LastNameDavid
           Tech AcquisitionGow
                            Corp.
Comapany4,
December  NameSportsMap
             2023          Tech Acquisition Corp.
December
Page 3    4, 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.

       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 Juan Grana at 202-551-6034 or Lauren Nguyen at
202-551-3642 with any
other questions.



                                                           Sincerely,

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