December 20, 2023




Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Daniel Morris and Irene Barberena-Meissner



Jet.AI Inc.

Registration Statement on Form S-1

File No. 333-274432


Ladies and Gentleman:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, on behalf of Jet.AI Inc., I hereby request that the effectiveness of the above-captioned Registration Statement on Form S-1 be accelerated so that the same will become effective at 4:00 p.m. Eastern Time on December 21, 2023, or as soon thereafter as practicable.


Very truly yours,  
By: /s/ Michael Winston  
Name: Michael Winston  
Title: Executive Chairman and Interim Chief Executive Officer  


cc: Heidi Mortensen, CrowdCheck Law LLP  
  Jeanne Campanelli, CrowdCheck Law LLP