0001615774-18-006252.txt : 20180817 0001615774-18-006252.hdr.sgml : 20180817 20180705161456 ACCESSION NUMBER: 0001615774-18-006252 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180705 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Atlantic Acquisition Corp. CENTRAL INDEX KEY: 0001680873 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-GROCERIES & RELATED PRODUCTS [5140] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1250 BROADWAY, 36TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 646-912-8918 MAIL ADDRESS: STREET 1: 1250 BROADWAY, 36TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: Stars Acquisition Corp. DATE OF NAME CHANGE: 20160727 CORRESP 1 filename1.htm

 

(graphic) 

Giovanni Caruso 

Partner

 

345 Park Avenue
New York, NY 10154

Direct      212.407.4866
Main        212.407.4000
Fax           212.937.3943
gcaruso@loeb.com

 

Via Edgar

 

July 5, 2018

 

Mara L. Ransom
U.S. Securities & Exchange Commission 

100 F Street, NE 

Washington, D.C. 20549

 

Re:Atlantic Acquisition Corp.

Amendment No. 2 to Preliminary Proxy Statement on Schedule 14A 

Filed June 15, 2018 

File No. 001-38180

 

Dear Ms. Ransom:

 

On behalf of our client, Atlantic Acquisition Corp. (the “Company”), we hereby provide a response to the oral comment provided on July 3, 2018 (the “Staff’s Comment”) regarding the Company’s Preliminary Proxy Statement on Schedule 14A (the “Proxy Statement”).

 

The Staff commented on how the Company calculated equivalent pro-forma earnings per share and requested that disclosure about equivalent pro-forma book value per share be added to the Proxy Statement.

 

The Company has revised pages 63 – 68 of the Proxy Statement in accordance with the Staff’s Comment.

 

Please call me at 212 407-4866 if you would like additional information with respect to any of the foregoing. Thank you.

 

Sincerely,

 

/s/ Giovanni Caruso 

Giovanni Caruso
Partner

 

 

 

 

Los Angeles     New York     Chicago     Nashville     Washington, DC     Beijing     Hong Kong     www.loeb.com

 

For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.

 

 

 GRAPHIC 2 img001_v1.jpg GRAPHIC begin 644 img001_v1.jpg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end