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SEC Comment Letter for American Virtual Cloud Technologies, Inc. (CIK 0001704760) — Feb 13, 2020

American Virtual Cloud Technologies, Inc. (CIK 0001704760)
Date: Feb. 13, 2020 · CIK: 0001704760 · Accession: 0000000000-20-001391

AI Filing Summary & Sentiment

File numbers found in text: 001-38167

Date
February 13, 2020
Author
Office of Technology
Form
UPLOAD
Company
American Virtual Cloud Technologies, Inc. (CIK 0001704760)

Letter

February 13, 2020 Darrell J. Mays Chief Executive Officer Pensare Acquisition Corp. 1720 Peachtree Street, Suite 629 Atlanta, GA 30309 Re:Pensare Acquisition Corp. Preliminary Revised Proxy Statement on Schedule 14A Filed February 12, 2020 File No. 001-38167 Dear Mr. Mays: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Jason Simon

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February 13, 2020
Darrell J. Mays
Chief Executive Officer
Pensare Acquisition Corp.
1720 Peachtree Street, Suite 629
Atlanta, GA 30309
Re:Pensare Acquisition Corp.
Preliminary Revised Proxy Statement on Schedule 14A
Filed February 12, 2020
File No. 001-38167
Dear Mr. Mays:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Jason Simon