SEC Comment Letter 0000000000-23-012983 to Atlantic Coastal Acquisition Corp. (CIK 0001836274)
Atlantic Coastal Acquisition Corp. (CIK 0001836274)
Date: Nov. 29, 2023 · CIK: 0001836274 · Accession: 0000000000-23-012983
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File numbers found in text: 001-40158
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United States securities and exchange commission logo
November 29, 2023
Anthony Porcheron
Chief Executive Officer
Atlantic Coastal Acquisition Corp.
1 Woodbury Mews
Dun Laoghaire
Dublin, Ireland A96 ED72
Re:Atlantic Coastal Acquisition Corp.
Form 10-K for the Fiscal Year ended December 31, 2022
Filed April 21, 2023
File No. 001-40158
Dear Anthony Porcheron:
We issued comments to you on the above captioned filing on September 8, 2023. As of
the date of this letter, these comments remain outstanding and unresolved, notwithstanding your
response letters of September 22, 2023 and October 30, 2023. We expect you to provide a
complete, substantive response to these comments by December 13, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Mark Wojciechowski at 202-551-3759 or Karl Hiller at 202-551-3686
with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation