Company: AIRJW
Filing Date: 2025-05-28
Form Type: CORRESP
Source: 0001213900-25-048285
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Company: AirJoule Technologies Corp.
Filing Date: 2025-05-28
Form: CORRESP
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<div align='center'>AirJoule Technologies Corporation

34361 Innovation Drive
Ronan, Montana 59864</div>

May 28, 2025

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

| Re: | AirJoule Technologies Corporation                                    
 Post-Effective Amendment No. 3 to Registration Statement on Form S-1 
 Filed May 27, 2025                                                   |
|:----|:---------------------------------------------------------------------|
|     | File No. 333-278633                                                  |

To whom it may concern:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended,
AirJoule Technologies Corporation (the “Company”) hereby respectfully requests that the effective date of the
Company’s Post Effective Amendment No. 3 to Registration Statement on Form S-1 (File No. 333-278633) be accelerated by the
Securities and Exchange Commission to 4:05 p.m., Eastern Time, on May 30, 2025 or as soon as practicable thereafter.

The Company requests that it be notified of such effectiveness by a telephone
call to Ryan Maierson of Latham & Watkins LLP at (713) 546-7420 or to John Greer of Latham & Watkins LLP at (713) 546-7472
and that such effectiveness also be confirmed in writing.

| Sincerely,         |                     |
| /s/ Chad MacDonald |                     |
| Name:              | Chad MacDonald      |
| Title:             | Chief Legal Officer |

| cc: | Matthew B. Jore, Chief Executive Officer, AirJoule Technologies Corporation |
|     | Ryan Maierson, Latham & Watkins LLP                                         |
|     | John Greer, Latham & Watkins LLP                                            |