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
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File numbers found in text: 001-40158
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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