SEC Comment Letter 0000000000-22-013328 to Abpro Holdings, Inc. (ABP, ABPWW) (CIK 0001893219) (ABP)

Abpro Holdings, Inc. (ABP, ABPWW) (CIK 0001893219)
Date: Dec. 12, 2022 · CIK: 0001893219 · Accession: 0000000000-22-013328

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File numbers found in text: 001-41224

Date

December 12, 2022

Author

Shahraab Ahmad

Form

UPLOAD

Company

Abpro Holdings, Inc. (ABP, ABPWW) (CIK 0001893219)

Letter

United States securities and exchange commission logo December 12, 2022 Shahraab Ahmad Chief Executive Officer Atlantic Coastal Acquisition Corp. II 6 St Johns Lane, Floor 5 New York, NY 10013 Re:Atlantic Coastal Acquisition Corp. II Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 25, 2022 File No. 001-41224 Dear Shahraab Ahmad: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

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United States securities and exchange commission logo
December 12, 2022
Shahraab Ahmad
Chief Executive Officer
Atlantic Coastal Acquisition Corp. II
6 St Johns Lane, Floor 5
New York, NY 10013
Re:Atlantic Coastal Acquisition Corp. II
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 25, 2022
File No. 001-41224
Dear Shahraab Ahmad:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction

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