MULTISENSOR AI HOLDINGS, INC.

2105 West Cardinal Drive

Beaumont, Texas 77705

May 10, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

Registration Statement on Form S-1

File No. 333-278979

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, MultiSensor AI Holdings, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. (Eastern Time) on May 13, 2024, or as soon thereafter as possible.