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SEC Comment Letter 0000000000-23-013882 to Atlantic Coastal Acquisition Corp. (CIK 0001836274)

Atlantic Coastal Acquisition Corp. (CIK 0001836274)
Date: Dec. 20, 2023 · CIK: 0001836274 · Accession: 0000000000-23-013882

AI Filing Summary & Sentiment

File numbers found in text: 001-40158

Date
December 20, 2023
Author
Not clearly detected
Form
UPLOAD
Company
Atlantic Coastal Acquisition Corp. (CIK 0001836274)

Letter

United States securities and exchange commission logo December 20, 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 on the above captioned filing on September 8, 2023. On November 29, 2023, we issued a follow-up letter informing you that comments remained outstanding and unresolved, and absent a substantive response, we would act consistent with our obligations under the federal securities laws. As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps include releasing publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, 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

Show Raw Text
United States securities and exchange commission logo
December 20, 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 on the above captioned filing on September 8, 2023. On November
29, 2023, we issued a follow-up letter informing you that comments remained outstanding and
unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
            As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filing, 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