SEC Comment Letter for ATN International, Inc. (ATNI) (CIK 0000879585) (ATNI) — Dec 20, 2013
ATN International, Inc. (ATNI) (CIK 0000879585)
Date: Dec. 20, 2013 · CIK: 0000879585 · Accession: 0000000000-13-069416
AI Filing Summary & Sentiment
Reasoning
Letter
Dece mber 20, 2013 Via E -mail Mr. Justin D. Benincasa Chief Financial Officer Atlantic Tele -Network , Inc. 600 Cummings Center Beverly, MA
Re: Atlantic Tele -Network, Inc. Form 10-K for the Year Ended December 31, 2012 Filed March 18 , 2013 File No. 00 1-12593
Dear Mr. Justin :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terry French for
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Dece mber 20, 2013 Via E -mail Mr. Justin D. Benincasa Chief Financial Officer Atlantic Tele -Network , Inc. 600 Cummings Center Beverly, MA Re: Atlantic Tele -Network, Inc. Form 10-K for the Year Ended December 31, 2012 Filed March 18 , 2013 File No. 00 1-12593 Dear Mr. Justin : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Larry Spirgel Assistant Director