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
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File numbers found in text: 001-38167
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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