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                               June 1, 2023

       Yongjin Chen
       Chief Executive Officer
       AI Transportation Acquisition Corp
       10 East 53rd Street, Suite 3001
       New York, NY 10022

                                                        Re: AI Transportation
Acquisition Corp
                                                            Amended
Registration Statement on Form S-1
                                                            Filed May 15, 2023
                                                            File No. 333-270558

       Dear Yongjin Chen:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our 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 comment, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
4, 2023 letter.

       Amended Registration Statement on Form S-1

       Cover Page

   1.                                                   Your revised disclosure
in response to prior comment 1 does not appear to address several
                                                        elements of that
comment; therefore, we reissue the comment. Please provide prominent
                                                        disclosure about the
legal and operational risks associated with the Sponsor being located
                                                        in and a majority of
your executive officers and/or directors being located in or
                                                        having significant ties
to China. Your disclosure should make clear whether these risks
                                                        could result in a
material change in your search for a target company and/or the value of
                                                        the securities you are
registering for sale or could significantly limit or completely hinder
                                                        your ability to offer
or continue to offer securities to investors and cause the value of such
                                                        securities to
significantly decline or be worthless. Your prospectus summary should
 Yongjin Chen
AI Transportation Acquisition Corp
June 1, 2023
Page 2
      address, but not necessarily be limited to, the risks highlighted on the
prospectus cover
      page.
        You may contact Ameen Hamady at 202-551-3891 or Shannon Menjivar at
202-551-
3856 if you have questions regarding comments on the financial statements and
related matters.
Please contact Ruairi Regan at 202-551-3269 or Pam Howell at 202-551-3357 with
any other
questions.



                                                            Sincerely,
FirstName LastNameYongjin Chen
                                                            Division of
Corporation Finance
Comapany NameAI Transportation Acquisition Corp
                                                            Office of Real
Estate & Construction
June 1, 2023 Page 2
cc:       Deborrah Klis, Esq.
FirstName LastName