SEC Comment Letter 0000000000-22-012729 to American Virtual Cloud Technologies, Inc. (CIK 0001704760)
American Virtual Cloud Technologies, Inc. (CIK 0001704760)
Date: Nov. 23, 2022 · CIK: 0001704760 · Accession: 0000000000-22-012729
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File numbers found in text: 333-268443
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United States securities and exchange commission logo
November 23, 2022
Adrian Foltz
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 November 17, 2022
File No. 333-268443
Dear Adrian Foltz:
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 Marion Graham, Law Clerk, at 202-551-6521 or Joshua Shainess, Legal
Branch Chief, at 202-551-7951 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology