SEC Comment Letter for American Virtual Cloud Technologies, Inc. (CIK 0001704760) — May 27, 2022
American Virtual Cloud Technologies, Inc. (CIK 0001704760)
Date: May 27, 2022 · CIK: 0001704760 · Accession: 0000000000-22-005854
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File numbers found in text: 333-265083
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United States securities and exchange commission logo
May 27, 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 May 19, 2022
File No. 333-265083
Dear Mr. King:
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 Olivia Bobes, Law Clerk, (202) 551-7361 or Joshua Shainess, Legal
Branch Chief, at (202) 551-7951 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jason Simon