SEC Comment Letter for ATN International, Inc. (ATNI) (CIK 0000879585) (ATNI) — Mar 6, 2009

ATN International, Inc. (ATNI) (CIK 0000879585)
Date: March 6, 2009 · CIK: 0000879585 · Accession: 0000000000-09-011795

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File numbers found in text: 001-12593

Date

March 6, 2009

Author

Larry Spirgel

Form

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ATN International, Inc. (ATNI) (CIK 0000879585)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 March 6, 2009 Mr. Michael T. Prior President and Chief Executive Officer Atlantic Tele-Network, Inc. 10 Derby Square Salem, Massachusetts 01970 RE: Atlantic Tele-Network, Inc. Form 10-K for the year ended December 31, 2007 Filed March 17, 2008 File No. 001-12593

Dear Mr. Prior: We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
L a r r y S p i r g e l A s s i s t a n t D i r e c t o r Cc: Matthew J. Gardella, Esq. Edwards Angell Palmer & Dodge LLP Via Facsimile: (617) 227-4420

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 3720           March 6, 2009  Mr. Michael T. Prior President and Chief Executive Officer Atlantic Tele-Network, Inc.  10 Derby Square  Salem, Massachusetts  01970
 RE: Atlantic Tele-Network, Inc.
Form 10-K for the year ended December 31, 2007
  Filed March 17, 2008   File No. 001-12593

 Dear Mr. Prior:
We have completed our review of your Form 10-K and have no further comments
at this time.

Sincerely,

        L a r r y  S p i r g e l          A s s i s t a n t  D i r e c t o r     Cc: Matthew J. Gardella, Esq.       Edwards Angell Palmer & Dodge LLP       Via Facsimile: (617) 227-4420

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