TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 3, 2023 Todd Magazine Chief Executive Officer Airsculpt Technologies, Inc. 1111 Lincoln Road, Suite 802 Miami Beach, FL 33139 Re: Airsculpt Technologies, Inc. Registration Statement on Form S-3 Filed February 27, 2023 File No. 333-270069 Dear Todd Magazine: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Richard Bass