United States securities and exchange commission logo

                 October 19, 2021

       Aaron Rollins
       Chief Executive Officer
       Airsculpt Technologies, Inc.
       400 Alton Road, Unit TH-103M
       Miami Beach, FL 33139

                                                        Re: Airsculpt
Technologies, Inc.
Statement on Form S-1
                                                            Filed October 5,
                                                            File No. 333-260067

       Dear Dr. Rollins:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, 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 comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
 Aaron Rollins
FirstName  LastNameAaron
Airsculpt Technologies, Inc.Rollins
October 19,NameAirsculpt
            2021           Technologies, Inc.
Page 2 19, 2021 Page 2
FirstName LastName
Form S-1 filed October 5, 2021

Graphic Presentation, page i

1.       We note you added five graphics, with four graphics featuring
individuals. We also note
         that one of the individuals on the third graphic appears to be the
founder and CEO because
         he matches the picture of the individual in the Letter from the
Founder and CEO on page
         iii. Additionally, we note you did not disclose whether the other
individuals in the
         graphics received your services and represent the results of your
services. Please advise
         whether the individuals in the graphics received your services. If the
individuals did not,
         please remove the graphics or explain why the graphics are appropriate
and how they
         accurately represent your business.

         We also note that the graphics as filed obscure portions of the text
from view. If you
         retain any of the graphics, please ensure all text is visible and
Letter from the Founder and CEO, page iii

2.       We refer to the letter from your Founder and CEO. Please revise your
presentation so that
         the letter does not appear in the forepart of the registration
statement prior to
         your Prospectus Summary.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

       You may contact Jenn Do at 202-551-3743 or Lynn Dicker at 202-551-3616
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Daniel Crawford at 202-551-7767 or Tim Buchmiller at 202-551-3635 with any
other questions.


                                                              Division of
Corporation Finance
                                                              Office of Life
cc:      Richard S. Bass, Esq.