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                           January 8, 2024

       Andrew Murphy
       Chief Financial Officer
       Duos Technologies Group, Inc.
       7600 Centurion Parkway, Suite 1000
       Jacksonville, FL 33256

                                                        Re: Duos Technologies
Group, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed December 29,
2023
                                                            File No. 333-276327

       Dear Andrew Murphy:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Charli
Gibbs-Tabler at 202-551-6388 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Technology