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SEC Company Response from American Virtual Cloud Technologies, Inc. (CIK 0001704760) — May 7, 2020

American Virtual Cloud Technologies, Inc. (CIK 0001704760)
Date: May 7, 2020 · CIK: 0001704760 · Accession: 0001213900-20-011269

AI Filing Summary & Sentiment

File numbers found in text: 333-237888

Date
May 7, 2020
Author
American Virtual Cloud
Form
CORRESP
Company
American Virtual Cloud Technologies, Inc. (CIK 0001704760)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Matthew Crispino Re: American Virtual Cloud Technologies, Inc. Registration Statement on Form S-1 File No. 333-237888

Dear Mr. Crispino:

American Virtual Cloud Technologies, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-237888) be accelerated under Rule 461 of the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 p.m., Eastern time, on Friday, May 8, 2020, or as soon thereafter as possible.

[Remainder of page intentionally left blank.]

Sincerely,
American Virtual Cloud
Technologies, Inc.

Show Raw Text
CORRESP
1
filename1.htm

American
Virtual Cloud Technologies, Inc.

1720 Peachtree Street, Suite 629

Atlanta, GA 30309

May 7, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Matthew Crispino

 Re: American Virtual Cloud Technologies, Inc.

Registration Statement on Form S-1

File No. 333-237888

Dear Mr. Crispino:

American Virtual Cloud Technologies,
Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form
S-1 (File No. 333-237888) be accelerated under Rule 461 of the Securities Act of 1933, as amended, so that it will be declared
effective at 4:00 p.m., Eastern time, on Friday, May 8, 2020, or as soon thereafter as possible.

[Remainder of page intentionally
left blank.]

    Sincerely,

    American Virtual Cloud
    Technologies, Inc.

    By:
    /s/ Thomas H. King

    Name:

        Title:

    Thomas
    H. King
Chief Financial Officer