American Virtual Cloud Technologies, Inc.
1720 Peachtree Street, Suite 629
Atlanta, GA, 30309
May 27, 2022
Ms. Olivia Bobes
Law Clerk
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 333-265083 |
Dear Ms. Bobes:
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 Wednesday, June 1, 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 | ||
