United States securities and exchange commission logo July 13, 2023 Alan Gordon President, Chief Executive Officer, and Director Atlantica, Inc. c/o Richland , Gordon & Company 11450 SE Dixie Highway Hobe Sound , Florida 33455 Re: Atlantica, Inc. Form 10-K for the year ended December 31, 2022 File No. 000-24379 Dear Alan Gordon: 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