content: <HTML>
  <HEAD>
       <TITLE></TITLE>
  </HEAD>
  <BODY STYLE="font: 10pt Times New Roman, Times, Serif">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>As filed with the Securities and Exchange
  Commission on March 9, 2020</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No.&nbsp;333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>UNDER</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>AMERICAN VIRTUAL CLOUD TECHNOLOGIES,
  INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Exact Name of Registrant as Specified
  in Its Charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>81-2402421</B></FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(State or Other Jurisdiction of<BR>
  Incorporation or Organization)</B></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(I.R.S. Employer<BR>
  Identification No.)</B></FONT></TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1720 Peachtree Street, Suite 629</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Atlanta, GA 30309</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Address of Principal Executive Offices)
  (Zip Code)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>AMERICAN VIRTUAL CLOUD TECHNOLOGIES,
  INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>2020 EQUITY INCENTIVE PLAN</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Full Title of the Plan)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Thomas H. King</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Chief Financial Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>American Virtual Cloud Technologies,
  Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1720 Peachtree Street, Suite 629</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Atlanta, GA 30309</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(404) 239-2863</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Name, Address and Telephone Number,
  Including Area Code, of Agent for Service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>Copies to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Jason T. Simon, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Greenberg Traurig, LLP </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1750 Tysons Boulevard, Suite 1000 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>McLean, VA 22102 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(703) 749-1300 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions
  of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo;, &ldquo;smaller reporting company&rdquo; and &ldquo;emerging
  growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-size: 10pt; width: 20%">Large&nbsp;accelerated&nbsp;filer</TD>
      <TD STYLE="font-size: 10pt; width: 54%"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD>
      <TD STYLE="font-size: 10pt; width: 22%">Accelerated&nbsp;filer</TD>
      <TD STYLE="font-size: 10pt; width: 4%"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-size: 10pt">Non-accelerated filer</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Wingdings">x</FONT>&nbsp;&nbsp;</TD>
      <TD STYLE="font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Wingdings">x</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">Emerging growth company</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Wingdings">x</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the
  registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
  provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 1; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">CALCULATION OF REGISTRATION FEE</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Title of securities to be
      registered</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Amount&nbsp;to&nbsp;be<BR> registered (1)</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed<BR>
  maximum<BR> offering price<BR> per share(2)</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed maximum<BR>
      aggregate<BR> offering price (2)</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Amount of<BR> registration
      fee</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; text-align: left; text-indent: -12pt; padding-left: 12pt">Common stock, par value $0.0001 per share</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">5,794,500</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">5.65</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">32,738,925</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">3,572</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  </TABLE>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in">(1)</TD><TD>Pursuant to Rule&nbsp;416(a) under the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;), this Registration
  Statement also covers such indeterminable number of additional shares of common stock, par value $0.0001 (&ldquo;<U>Common Stock</U>&rdquo;)
  of American Virtual Cloud Technologies, Inc. (the &ldquo;<U>Registrant</U>&rdquo;) as become issuable pursuant to the American
  Virtual Cloud Technologies, Inc. 2020 Equity Incentive Plan (the &ldquo;<U>Plan</U>&rdquo;) by reason of any stock dividend, stock
  split, recapitalization or other similar transaction affected without the receipt of consideration that increases the number of
  the Registrant&rsquo;s outstanding shares of Common Stock.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in">(2)</TD><TD>Estimated solely for the purpose of calculating the registration fee in accordance with Rules 457(c) and 457(h) under the Securities
  Act, on the basis of the average of the high and low price of a share of the Common Stock as reported by the Nasdaq Capital Market
  on March 5, 2021.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">PART I.<BR>
  INFORMATION REQUIRED IN THE SECTION&nbsp;10(a) PROSPECTUS</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The information specified in Items&nbsp;1 and 2 of Part&nbsp;I
  of the Form&nbsp;S-8 is omitted from this filing in accordance with the provisions of Rule&nbsp;428 under the Securities Act and
  the introductory note to Part&nbsp;I of the Form&nbsp;S-8. The document(s) containing the information specified in Part&nbsp;I
  of Form&nbsp;S-8 will be sent or given to the recipients of the applicable grants, as required by Rule&nbsp;428 under the Securities
  Act. Such documents are not being filed with the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) either
  as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule&nbsp;424. These documents
  and the documents incorporated by reference in this Registration Statement pursuant to Item&nbsp;3 of Part&nbsp;II hereof, taken
  together, constitute a prospectus that meets the requirements of Section&nbsp;10(a) of the Securities Act.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 3; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART II.<BR>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">Item&nbsp;3.
  Incorporation of Certain Documents by Reference.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following documents, which have been filed by the Registrant
  with the Commission, other than information furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K, are incorporated by reference
  in this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Annual Report on Form&nbsp;10-K/A for the year ended March&nbsp;31, 2020,
  as filed with the Commission on March 9, 2021;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Quarterly Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020022051/f10q0620_americanvirtual.htm">Form 10-Q</A>, for the quarter ended June 30, 2020, as filed
  with the Commission on August 14, 2020;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Quarterly Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020037094/f10q0920_americanvirtual.htm">Form 10-Q</A>, for the quarter ended September 30, 2020,
  as filed with the Commission on November 16, 2020</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(4)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Current Reports on Form 8-K, as filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000110465920044149/tm2015208-1_8k.htm">April
                                                                   7, 2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020009113/ea120594-8k_americanvirtual.htm">April
                                                                   14, 2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020010464/ea120931-8k_americanvirtual.htm">April
                                                                   29, 2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020011161/ea121469-8k_americanvirtual.htm">May
                                                                   6, 2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020012321/ea121870-8k_americanvirt.htm">May
                                                                   14, 2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020016831/ea123851-8k_americanvir.htm">July
                                                                   7, 2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020020393/ea125075-8k_american.htm">August 5,
                                                                   2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020021417/ea125319-8k_american.htm">August 11,
                                                                   2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020026972/ea126948-8k_american.htm">September 16,
                                                                   2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020028072/ea127276-8k_americanvirtual.htm">September
                                                                   23, 2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020041319/ea131110-8k_american.htm">December
                                                                   7, 2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390021003322/ea133680-8k_americanvirtual.htm">January
                                                                   21, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390021008950/ea135478-8k_americanvirtual.htm">February
                                                                   12, 2021</A> and and <A HREF="http://www.sec.gov/Archives/edgar/data/1704760/000121390021013618/ea137076-8k_american.htm">March 5, 2021</A>;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(5)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Current Reports on Form 8-K/A, as filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020009115/ea120627-8ka1_americanvir.htm">April 14, 2020</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390020009751/ea120872-8ka_american.htm">April 21, 2020</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000121390021004643/ea133785-8ka1_american.htm">January 27, 2021</A>; and</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(6)</TD><TD STYLE="text-align: justify">The description of Common Stock contained in the Registrant&rsquo;s Registration Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1704760/000161577417003817/s106913_8a.htm">Form 8-A</A> dated July 26, 2017, filed pursuant to Section&nbsp;12 of the Securities Exchange Act of 1934.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">All documents subsequently
  filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective
  amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities
  then remaining unsold (other than those furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K or other information &ldquo;furnished&rdquo;
  to the Commission), shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from
  the date of filing of such documents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of this Registration Statement, any document or
  any statement contained in a document incorporated or deemed incorporated by reference herein shall be deemed to be modified or
  superseded for purposes of this Registration Statement to the extent that a statement contained in any other subsequently filed
  document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement
  so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  Nothing in this Registration Statement shall be deemed to incorporate information furnished but not filed with the Commission pursuant
  to Item&nbsp;2.02 or Item&nbsp;7.01 of Form&nbsp;8-K.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">Item 4.
  Description of Securities.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item&nbsp;6. Indemnification of Directors and
  Officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Section 145 of the Delaware General Corporation Law (&ldquo;DGCL&rdquo;)
  provides, in effect, that any person made a party to any action by reason of the fact that he is or was a director, officer, employee
  or agent of the Company may, and in certain cases must, be indemnified by the Company against, in the case of a non-derivative
  action, judgments, fines, amounts paid in settlement, and reasonable expenses (including attorneys fees) incurred by him as a result
  of such action, and in the case of a derivative action, against expenses (including attorneys fees), if in either type of action
  he acted in good faith and in a manner he reasonably believed to be in or not opposed to the Company&rsquo;s best interests. This
  indemnification does not apply, (i) in a derivative action, to matters as to which it is adjudged that the director, officer, employee
  or agent is liable to the Company, unless upon court order it is determined that, despite such adjudication of liability, but in
  view of all the circumstances of the case, he is fairly and reasonably entitled to indemnity for expenses, and, (ii) in a non-derivative
  action, to any criminal proceeding in which such person had no reasonable cause to believe his conduct was unlawful.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company&rsquo;s second amended and restated certificate
  of incorporation provides that no director of the Company shall be liable to the Company or its stockholders for monetary damages
  for breach of fiduciary duty as a director except to the extent that such exemption from liability or limitation thereof is not
  permitted under the DGCL as currently in effect or as the same may hereafter be amended. This provision in the second amended and
  restated certificate of incorporation does not eliminate the directors&rsquo; fiduciary duties, and in appropriate circumstances,
  equitable remedies such as injunctive or other forms of nonmonetary relief will remain available under Delaware law. In addition,
  each director will be subject to liability for breach of the director&rsquo;s duty of loyalty to the Company, for acts or omissions
  not in good faith or involving intentional misconduct, for knowing violations of law, for actions leading to improper personal
  benefit to the director, and for payment of dividends or approval of stock repurchases or redemptions that are unlawful under Delaware
  law. The provision also does not affect a director&rsquo;s responsibilities under any other law, such as the federal securities
  laws or state or federal environmental laws.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company&rsquo;s by-laws provide that the Company shall indemnify
  and advance expenses to its officers and directors to the fullest extent permitted by applicable law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company has entered into indemnification agreements with
  its directors and officers which may, in certain cases, be broader than the specific indemnification provisions contained in its
  second amended and restated certificate of incorporation and bylaws. The Company maintains directors&rsquo; and officers&rsquo;
  liability insurance for its directors and officers.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item&nbsp;7. Exemption From Registration
  Claimed.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not Applicable.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item&nbsp;8.&nbsp;&nbsp;Exhibits.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 8%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit<BR>
  Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 40%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 50%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Method of Filing</B></FONT></TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1704760/000110465920044149/tm2015208d1_ex3-1.htm">Second Amended and Restated Certificate of Incorporation.</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K filed on April 7, 2020.</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1704760/000161577417004029/s107004_ex3-2.htm">Amended and Restated Bylaws.</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 3.2 to the Company&rsquo;s current report on Form 8-K filed with the SEC on August 2, 2017.</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea137187ex5-1_american.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Greenberg Traurig, LLP (including consent).</FONT></A></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed herewith.</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1704760/000121390020009113/ea120594ex10-4_american.htm">American Virtual Cloud Technologies, Inc. 2020 Equity Incentive Plan.</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.4 to the Registrant&rsquo;s Current Report on Form 8-K filed on April 14, 2020.</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea137187ex23-1_american.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Marcum LLP.</FONT></A></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed herewith.</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea137187ex23-2_american.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of UHY LLP.</FONT></A></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed herewith.</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#poa">Powers of Attorney (included on signature pages hereof).</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed herewith.</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item&nbsp;9.&nbsp;&nbsp;Undertakings.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in">(a)</TD><TD>The Registrant hereby undertakes:</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(1) To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>To include any prospectus required by section&nbsp;10(a)(3) of the Securities Act of 1933;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most
  recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information
  set forth in the Registration Statement;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
  or any material change to such information in the Registration Statement;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>provided, however</I>, that paragraphs&nbsp;(a)(1)(i)
  and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those subparagraphs
  is contained in reports filed with or furnished to the Commission by the Registrant pursuant to section&nbsp;13 or section&nbsp;15(d)
  of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(2) That,
  for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
  to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial <I>bona fide</I> offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
  termination of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in">(b)</TD><TD>The Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
  of the Registrant&rsquo;s annual report pursuant to section&nbsp;13(a) or section&nbsp;15(d) of the Securities Exchange Act of
  1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities
  Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the
  initial <I>bona fide</I> offering thereof.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in">(c)</TD><TD>Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers
  and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that
  in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act
  and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
  by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful
  defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
  being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
  submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
  in the Act and will be governed by the final adjudication of such issue.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="poa"></A>SIGNATURES</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form&nbsp;S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Atlanta, State of Georgia, on March 9th, 2021.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-size: 10pt"><B>AMERICAN VIRTUAL CLOUD TECHNOLOGIES, INC.</B></TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD STYLE="padding-bottom: 1.5pt; width: 60%">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: top; width: 5%; font-size: 10pt">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 35%; font-size: 10pt">/s/ Thomas H. King</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">Name:&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">Thomas H. King</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">Title:</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">Chief Financial Officer</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">POWER OF ATTORNEY</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>KNOWN TO ALL PERSONS BY THESE PRESENTS,</B>
  that each person whose signature appears below constitutes and appoints each of Xavier Williams and Thomas H. King, individually,
  his or her attorney-in-fact, with the power of substitution, for him or her in any and all capacities, to sign any amendments to
  this Registration Statement (including post-effective amendments), and to file the same, with exhibits thereto and other documents
  in connection therewith, with the Commission, hereby ratifying and confirming all that each said attorney-in-fact, or his substitute
  or substitutes, may do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the
  dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom; width: 30%"><B>Signature</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 50%"><B>Title</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom; width: 18%"><B>Date</B></TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ Xavier Williams</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Chief Executive Officer and Director </TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Xavier Williams</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">(Principal Executive Officer)</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ Thomas H. King</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Chief Financial Officer </TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Thomas H. King</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">(Principal Financial Officer)</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ Lawrence E. Mock, Jr.</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Chairman of the Board</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Lawrence E. Mock, Jr.</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ Darrell J. Mays</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Director</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Darrell J. Mays</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ U. Bertram Ellis, Jr.</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Director</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">U. Bertram Ellis, Jr.</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ Carolyn Byrd</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Director</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Carolyn Byrd</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ Karl Krapek</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Director</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Karl Krapek</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ Dennis Lockhart</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Director</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Dennis Lockhart</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ Klaas Baks</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Director</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Dr. Klaas Baks</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ Mark Downs</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Director</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Mark Downs</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; vertical-align: bottom">/s/ Kent Mathy</TD>
      <TD>&nbsp;</TD>
      <TD>Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">March 9, 2021</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">Kent Mathy</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-4</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea137187-s8_americanvirtual.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 60797}]
metadata_filer: {"company-data": {"conformed-name": "American Virtual Cloud Technologies, Inc.", "cik": "0001704760", "assigned-sic": "7373", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-254058", "film-number": "21727063"}, "business-address": {"street1": "1720 PEACHTREE STREET", "street2": "SUITE 629", "city": "ATLANTA", "state": "GA", "zip": "30309", "phone": "404-234-3098"}, "mail-address": {"street1": "1720 PEACHTREE STREET", "street2": "SUITE 629", "city": "ATLANTA", "state": "GA", "zip": "30309"}, "former-company": {"former-conformed-name": "PENSARE ACQUISITION Corp", "date-changed": "20170425"}}
text: As filed with the Securities and Exchange
  Commission on March 9, 2020
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  AMERICAN VIRTUAL CLOUD TECHNOLOGIES,
  INC.
  (Exact Name of Registrant as Specified
  in Its Charter)
  Delaware
  81-2402421
  (State or Other Jurisdiction of
  Incorporation or Organization)
  (I.R.S. Employer
  Identification No.)
  1720 Peachtree Street, Suite 629
  Atlanta, GA 30309
  (Address of Principal Executive Offices)
  (Zip Code)
  AMERICAN VIRTUAL CLOUD TECHNOLOGIES,
  INC.
  2020 EQUITY INCENTIVE PLAN
  (Full Title of the Plan)
  Thomas H. King
  Chief Financial Officer
  American Virtual Cloud Technologies,
  Inc.
  1720 Peachtree Street, Suite 629
  Atlanta, GA 30309
  (404) 239-2863
  (Name, Address and Telephone Number,
  Including Area Code, of Agent for Service)
  Copies to:
  Jason T. Simon, Esq.
  Greenberg Traurig, LLP
  1750 Tysons Boulevard, Suite 1000
  McLean, VA 22102
  (703) 749-1300
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions
  of "large accelerated filer," "accelerated filer", "smaller reporting company" and "emerging
  growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ¨
  Accelerated filer
  ¨
  Non-accelerated filer
  x
  Smaller reporting company
  x
  Emerging growth company
  x
  If an emerging growth company, indicate by check mark if the
  registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
  provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  CALCULATION OF REGISTRATION FEE
  Title of securities to be
      registered
  Amount to be
  registered (1)
  Proposed
  maximum
  offering price
  per share(2)
  Proposed maximum
  aggregate
  offering price (2)
  Amount of
  registration
      fee
  Common stock, par value $0.0001 per share
  5,794,500
  $
  5.65
  $
  32,738,925
  $
  3,572
  (1)
  Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "
  Securities Act
  "), this Registration
  Statement also covers such indeterminable number of additional shares of common stock, par value $0.0001 ("
  Common Stock
  ")
  of American Virtual Cloud Technologies, Inc. (the "
  Registrant
  ") as become issuable pursuant to the American
  Virtual Cloud Technologies, Inc. 2020 Equity Incentive Plan (the "
  Plan
  ") by reason of any stock dividend, stock
  split, recapitalization or other similar transaction affected without the receipt of consideration that increases the number of
  the Registrant's outstanding shares of Common Stock.
  (2)
  Estimated solely for the purpose of calculating the registration fee in accordance with Rules 457(c) and 457(h) under the Securities
  Act, on the basis of the average of the high and low price of a share of the Common Stock as reported by the Nasdaq Capital Market
  on March 5, 2021.
  PART I.
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The information specified in Items 1 and 2 of Part I
  of the Form S-8 is omitted from this filing in accordance with the provisions of Rule 428 under the Securities Act and
  the introductory note to Part I of the Form S-8. The document(s) containing the information specified in Part I
  of Form S-8 will be sent or given to the recipients of the applicable grants, as required by Rule 428 under the Securities
  Act. Such documents are not being filed with the Securities and Exchange Commission (the "
  Commission
  ") either
  as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424. These documents
  and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof, taken
  together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  1
  PART II.
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Certain Documents by Reference.
  The following documents, which have been filed by the Registrant
  with the Commission, other than information furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K, are incorporated by reference
  in this Registration Statement:
  (1)
  The Registrant's Annual Report on Form 10-K/A for the year ended March 31, 2020,
  as filed with the Commission on March 9, 2021;
  (2)
  The Registrant's Quarterly Report on
  Form 10-Q
  , for the quarter ended June 30, 2020, as filed
  with the Commission on August 14, 2020;
  (3)
  The Registrant's Quarterly Report on
  Form 10-Q
  , for the quarter ended September 30, 2020,
  as filed with the Commission on November 16, 2020
  (4)
  The Registrant's Current Reports on Form 8-K, as filed with the Commission on
  April
                                                                   7, 2020
  ,
  April
                                                                   14, 2020
  ,
  April
                                                                   29, 2020
  ,
  May
                                                                   6, 2020
  ,
  May
                                                                   14, 2020
  ,
  July
                                                                   7, 2020
  ,
  August 5,
                                                                   2020
  ,
  August 11,
                                                                   2020
  ,
  September 16,
                                                                   2020
  ,
  September
                                                                   23, 2020
  ,
  December
                                                                   7, 2020
  ,
  January
                                                                   21, 2021
  ,
  February
                                                                   12, 2021
  and and
  March 5, 2021
  ;
  (5)
  The Registrant's Current Reports on Form 8-K/A, as filed with the Commission on
  April 14, 2020
  ,
  April 21, 2020
  and
  January 27, 2021
  ; and
  (6)
  The description of Common Stock contained in the Registrant's Registration Statement on
  Form 8-A
  dated July 26, 2017, filed pursuant to Section 12 of the Securities Exchange Act of 1934.
  All documents subsequently
  filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective
  amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities
  then remaining unsold (other than those furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K or other information "furnished"
  to the Commission), shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from
  the date of filing of such documents.
  For purposes of this Registration Statement, any document or
  any statement contained in a document incorporated or deemed incorporated by reference herein shall be deemed to be modified or
  superseded for purposes of this Registration Statement to the extent that a statement contained in any other subsequently filed
  document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement
  so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  Nothing in this Registration Statement shall be deemed to incorporate information furnished but not filed with the Commission pursuant
  to Item 2.02 or Item 7.01 of Form 8-K.
  Item 4.
  Description of Securities.
  Not applicable.
  II-
  1
  Item 6. Indemnification of Directors and
  Officers.
  Section 145 of the Delaware General Corporation Law ("DGCL")
  provides, in effect, that any person made a party to any action by reason of the fact that he is or was a director, officer, employee
  or agent of the Company may, and in certain cases must, be indemnified by the Company against, in the case of a non-derivative
  action, judgments, fines, amounts paid in settlement, and reasonable expenses (including attorneys fees) incurred by him as a result
  of such action, and in the case of a derivative action, against expenses (including attorneys fees), if in either type of action
  he acted in good faith and in a manner he reasonably believed to be in or not opposed to the Company's best interests. This
  indemnification does not apply, (i) in a derivative action, to matters as to which it is adjudged that the director, officer, employee
  or agent is liable to the Company, unless upon court order it is determined that, despite such adjudication of liability, but in
  view of all the circumstances of the case, he is fairly and reasonably entitled to indemnity for expenses, and, (ii) in a non-derivative
  action, to any criminal proceeding in which such person had no reasonable cause to believe his conduct was unlawful.
  The Company's second amended and restated certificate
  of incorporation provides that no director of the Company shall be liable to the Company or its stockholders for monetary damages
  for breach of fiduciary duty as a director except to the extent that such exemption from liability or limitation thereof is not
  permitted under the DGCL as currently in effect or as the same may hereafter be amended. This provision in the second amended and
  restated certificate of incorporation does not eliminate the directors' fiduciary duties, and in appropriate circumstances,
  equitable remedies such as injunctive or other forms of nonmonetary relief will remain available under Delaware law. In addition,
  each director will be subject to liability for breach of the director's duty of loyalty to the Company, for acts or omissions
  not in good faith or involving intentional misconduct, for knowing violations of law, for actions leading to improper personal
  benefit to the director, and for payment of dividends or approval of stock repurchases or redemptions that are unlawful under Delaware
  law. The provision also does not affect a director's responsibilities under any other law, such as the federal securities
  laws or state or federal environmental laws.
  The Company's by-laws provide that the Company shall indemnify
  and advance expenses to its officers and directors to the fullest extent permitted by applicable law.
  The Company has entered into indemnification agreements with
  its directors and officers which may, in certain cases, be broader than the specific indemnification provisions contained in its
  second amended and restated certificate of incorporation and bylaws. The Company maintains directors' and officers'
  liability insurance for its directors and officers.
  Item 7. Exemption From Registration
  Claimed.
  Not Applicable.
  Item 8.  Exhibits.
  Exhibit
  Number
  Description
  Method of Filing
  3.1
  Second Amended and Restated Certificate of Incorporation.
  Incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed on April 7, 2020.
  3.2
  Amended and Restated Bylaws.
  Incorporated by reference to Exhibit 3.2 to the Company's current report on Form 8-K filed with the SEC on August 2, 2017.
  5.1
  Opinion of Greenberg Traurig, LLP (including consent).
  Filed herewith.
  10.1
  American Virtual Cloud Technologies, Inc. 2020 Equity Incentive Plan.
  Incorporated by reference to Exhibit 10.4 to the Registrant's Current Report on Form 8-K filed on April 14, 2020.
  23.1
  Consent of Marcum LLP.
  Filed herewith.
  23.2
  Consent of UHY LLP.
  Filed herewith.
  24.1
  Powers of Attorney (included on signature pages hereof).
  Filed herewith.
  II-
  2
  Item 9.  Undertakings.
  (a)
  The Registrant hereby undertakes:
  (1) To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i)
  To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;
  (ii)
  To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most
  recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information
  set forth in the Registration Statement;
  (iii)
  To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
  or any material change to such information in the Registration Statement;
  provided, however
  , that paragraphs (a)(1)(i)
  and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those subparagraphs
  is contained in reports filed with or furnished to the Commission by the Registrant pursuant to section 13 or section 15(d)
  of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.
  (2) That,
  for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
  to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial
  bona fide
  offering thereof.
  (3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
  termination of the offering.
  (b)
  The Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
  of the Registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of
  1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities
  Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the
  initial
  bona fide
  offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers
  and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that
  in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act
  and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
  by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful
  defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
  being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
  submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
  in the Act and will be governed by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Atlanta, State of Georgia, on March 9th, 2021.
  AMERICAN VIRTUAL CLOUD TECHNOLOGIES, INC.
  By:
  /s/ Thomas H. King
  Name:
  Thomas H. King
  Title:
  Chief Financial Officer
  POWER OF ATTORNEY
  KNOWN TO ALL PERSONS BY THESE PRESENTS,
  that each person whose signature appears below constitutes and appoints each of Xavier Williams and Thomas H. King, individually,
  his or her attorney-in-fact, with the power of substitution, for him or her in any and all capacities, to sign any amendments to
  this Registration Statement (including post-effective amendments), and to file the same, with exhibits thereto and other documents
  in connection therewith, with the Commission, hereby ratifying and confirming all that each said attorney-in-fact, or his substitute
  or substitutes, may do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the
  dates indicated.
  Signature
  Title
  Date
  /s/ Xavier Williams
  Chief Executive Officer and Director
  March 9, 2021
  Xavier Williams
  (Principal Executive Officer)
  /s/ Thomas H. King
  Chief Financial Officer
  March 9, 2021
  Thomas H. King
  (Principal Financial Officer)
  /s/ Lawrence E. Mock, Jr.
  Chairman of the Board
  March 9, 2021
  Lawrence E. Mock, Jr.
  /s/ Darrell J. Mays
  Director
  March 9, 2021
  Darrell J. Mays
  /s/ U. Bertram Ellis, Jr.
  Director
  March 9, 2021
  U. Bertram Ellis, Jr.
  /s/ Carolyn Byrd
  Director
  March 9, 2021
  Carolyn Byrd
  /s/ Karl Krapek
  Director
  March 9, 2021
  Karl Krapek
  /s/ Dennis Lockhart
  Director
  March 9, 2021
  Dennis Lockhart
  /s/ Klaas Baks
  Director
  March 9, 2021
  Dr. Klaas Baks
  /s/ Mark Downs
  Director
  March 9, 2021
  Mark Downs
  /s/ Kent Mathy
  Director
  March 9, 2021
  Kent Mathy
  II-4