SEC Comment Letter for American Virtual Cloud Technologies, Inc. (CIK 0001704760) — Feb 4, 2022
American Virtual Cloud Technologies, Inc. (CIK 0001704760)
Date: Feb. 4, 2022 · CIK: 0001704760 · Accession: 0000000000-22-001433
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File numbers found in text: 333-262466
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United States securities and exchange commission logo
February 4, 2022
Thomas King
Chief Financial 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-3
Filed February 1, 2022
File No. 333-262466
Dear Mr. King:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jason Simon