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                                April 29, 2024

       Bala Padmakumar
       Chief Executive Officer
       Monterey Capital Acquisition Corporation
       419 Webster Street
       Monterey, CA 93940

                                                        Re: Monterey Capital
Acquisition Corporation
                                                            Amendment No. 3 to
Registration Statement on Form S-4
                                                            Filed April 15,
2024
                                                            File No. 333-276182

       Dear Bala Padmakumar:

            We have reviewed your amended 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.
Unless we note otherwise,
       any references to prior comments are to comments in our April 5, 2024
letter.

       Amendment No. 3 to Registration Statement on Form S-4 filed April 15,
2024

       What voting power will current MCAC stockholders and ConnectM
stockholders hold...., page 9

   1.                                                   We note the removal
from the table on page 9 the shares to be held by Meteora. Prior
                                                        comment 1 was only
seeking removal of Meteora from the table on page 13 relating to the
                                                        underwriting fees.
Please revise the tables on pages 9 and 10 to add back Meteora. In
                                                        addition, please revise
the table on page 10 to remove the underwriting fee as a percentage
                                                        of gross cash proceeds
of the business combination. As previously requested, please revise
                                                        the table on page 13 to
remove the 40,000 shares to be issued to Meteora, as such shares
                                                        are not part of the
class A shares issued in the initial public offering, Please also revise the
                                                        table on page 13 to
include the effective underwriting fee on a percentage basis for shares
                                                        at each redemption
level presented in your sensitivity analysis related to dilution.
 Bala Padmakumar
Monterey Capital Acquisition Corporation
April 29, 2024
Page 2
      This should be based upon the proceeds in the trust, not the gross
proceeds post business
      combination. Such information will reflect the amount and percentage of
the underwriting
      fees born by non-redeeming shareholders from the amount remaining in the
trust account.
Material U.S. Federal Income Tax Consequences, page 159

2.    Please reconcile the disclosure on page 160 that the statements of law
and legal
      conclusions set forth in the section entitled    U.S. Federal Income Tax
Considerations to
      Holders of MCAC Class A Common Stock Exercising Redemption Rights
represent the
      opinion of counsel with the opinion filed as Exhibit 8.1, which only
references the section
      titled "U.S. Federal Income Tax Considerations of the Business
Combination to the
      ConnectM Stockholders" is the opinion of counsel. In addition, please
revise the
      discussion of the tax consequences to ConnectM stockholders to clearly
disclose the
      specific tax consequences of the transaction qualifying as a
reorganization. Currently the
      disclosure is that the tax consequences "should" be .... However, we note
that the opinion
      is a "will" opinion. Please revise or advise.
General

3.    We note the current report on Form 8-K filed on April 10, 2024,
indicating that the
      company has received a NASDAQ notice of delisting. Please revise to
clearly disclose
      throughout the prospectus, including adding risk factor disclosure.
       Please contact Jeffrey Lewis at 202-551-6216 or Isaac Esquivel at
202-551-3395 if you
have questions regarding the financial statements and related matters. Please
contact Ronald
(Ron) E. Alper at 202-551-3329 or Pam Howell at 202-551-3357 with any other
questions.



                                                           Sincerely,
FirstName LastNameBala Padmakumar
                                                      Division of Corporation
Finance
Comapany NameMonterey Capital Acquisition Corporation
                                                      Office of Real Estate &
Construction
April 29, 2024 Page 2
cc:       Jeffrey Cohan
FirstName LastName