American Virtual Cloud Technologies, Inc.
1720 Peachtree Street, Suite 629
Atlanta, GA 30309
May 7, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Matthew Crispino
Re: | American Virtual Cloud Technologies, Inc. Registration Statement on Form S-1 File No. 333-237888 |
Dear Mr. Crispino:
American Virtual Cloud Technologies, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-237888) be accelerated under Rule 461 of the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 p.m., Eastern time, on Friday, May 8, 2020, or as soon thereafter as possible.
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Sincerely, | ||
American Virtual Cloud Technologies, Inc. | ||
By: | /s/ Thomas H. King | |
Name: Title: | Thomas H. King Chief Financial Officer |