Infrared Cameras Holdings, Inc.
2105 West Cardinal Drive
Beaumont, Texas 77705
December 19, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
| Re: | Infrared Cameras Holdings, Inc | |
| Registration Statement on Form S-1 | ||
| File No. 333- 275521 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Infrared Cameras Holdings, Inc. a Delaware corporation (formerly known as SportsMap Tech Acquisition Corp., 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 December 19, 2023, or as soon thereafter as possible on such date.
| Very truly yours, | ||
| Infrared Cameras Holdings, Inc. | ||
| By: | /s/ Peter Baird | |
| Name: Peter Baird | ||
| Title: Chief Financial Officer | ||