SEC Comment Letter for ATN International, Inc. (ATNI) (CIK 0000879585) (ATNI) — Oct 28, 2010

ATN International, Inc. (ATNI) (CIK 0000879585)
Date: Oct. 28, 2010 · CIK: 0000879585 · Accession: 0000000000-10-064023

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Sentiment

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Document Type

Confidence

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Date

October 28, 2010

Author

Larry Spirgel

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 October 28, 2010 Mr. Justin D. Benincasa Chief Financial Officer Atlantic Tele-Network, Inc. 10 Derby Square Salem, MA 01970 Re: Atlantic Tele-Network, Inc. Form 10-K for the fiscal year ended December 31, 2009 Filed March 16, 2010 File No. 1-12593

Dear Mr. Benincasa:

We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y ,

/ s / 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

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

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720
          October 28, 2010
  Mr. Justin D. Benincasa Chief Financial Officer
Atlantic Tele-Network, Inc. 10 Derby Square Salem, MA 01970
 Re: Atlantic Tele-Network, Inc.
Form 10-K for the fiscal year ended December 31, 2009 Filed March 16, 2010 File No. 1-12593

Dear Mr. Benincasa:

We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
         S i n c e r e l y ,

        / s / 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

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