EF Hutton,
division of Benchmark Investments, LLC
590 Madison Avenue, 39th Floor
New York, New York 10022
November 7, 2023
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | AI Transportation Acquisition Corp (the “Company”) |
| | Registration Statement on Form S-1, as amended (“Registration Statement”) |
| | (File No. 333-270558) Withdrawal of Acceleration Request |
Ladies and Gentlemen:
AI Transportation Acquisition Corp (the “Company”) hereby withdraws its request to accelerate the effectiveness of the above-referenced Registration Statement submitted by letter dated November 6, 2023. The Company will file a separate request for the acceleration of the effectiveness of the Registration Statement at a future date and time.
EF Hutton,
division of Benchmark Investments, LLC
By: | /s/ Sam Fleischman | |
Name: | Sam Fleischman | |
Title: | Supervisory Principal | |