SEC Company Response from American Virtual Cloud Technologies, Inc. (CIK 0001704760) — Feb 7, 2022
American Virtual Cloud Technologies, Inc. (CIK 0001704760)
Date: Feb. 7, 2022 · CIK: 0001704760 · Accession: 0001213900-22-005696
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File numbers found in text: 333-262466
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CORRESP
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American Virtual Cloud Technologies, Inc.
1720 Peachtree Street, Suite 629
Atlanta, GA, 30309
February 7, 2022
Ms. Alexandra Barone
Staff Attorney
Unites States Securities and
Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE:
American Virtual Cloud Technologies, Inc. (the “Company”)
Form S-3 (the “Registration Statement”)
File
Number 333-262466
Dear Ms. Barone:
The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the Registration Statement
such that the Registration Statement will become effective as of 4:00 P.M. on Wednesday, February 9, 2022, or as soon thereafter as practicable.
Very truly yours,
AMERICAN VIRTUAL CLOUD TECHNOLOGIES, INC.
By: /s/ Thomas H. King
Name: Thomas H. King
Title: Chief Financial Officer