American Virtual Cloud Technologies, Inc.
1720 Peachtree Street, Suite 629
Atlanta, GA, 30309
January 5, 2022
Mr. Jeff Kauten
Staff Attorney
Unites States Securities and
Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | American Virtual Cloud Technologies, Inc. (the “Company”) Form S-3 (the “Registration Statement”) File Number 333-261935 |
Dear Mr. Kauten:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the Registration Statement such that the Registration Statement will become effective as of 4:00 P.M. on Friday, January 7, 2022, or as soon thereafter as practicable.
| Very truly yours, | |||
AMERICAN VIRTUAL CLOUD TECHNOLOGIES, INC.
| |||
| By: | /s/ Thomas H. King | ||
| Name: | Thomas H. King | ||
| Title: | Chief Financial Officer | ||