SEC Comment Letter for American Virtual Cloud Technologies, Inc. (CIK 0001704760) — May 5, 2020
American Virtual Cloud Technologies, Inc. (CIK 0001704760)
Date: May 5, 2020 · CIK: 0001704760 · Accession: 0000000000-20-003920
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File numbers found in text: 333-237888
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United States securities and exchange commission logo
May 5, 2020
Darrell J. Mays
Chief Executive Officer
American Virtual Cloud Technologies, Inc.
1720 Peachtree Street, Suite 629
Atlanta, GA 30309
Re:American Virtual Cloud Technologies, Inc.
Registration Statement on Form S-1
Filed April 29, 2020
File No. 333-237888
Dear Mr. Mays:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jason Simon