United States securities and exchange commission logo





                      November 29, 2023

       Anthony Porcheron
       Chief Executive Officer
       Atlantic Coastal Acquisition Corp.
       1 Woodbury Mews
       Dun Laoghaire
       Dublin, Ireland A96 ED72

                                                        Re: Atlantic Coastal
Acquisition Corp.
                                                            Form 10-K for the
Fiscal Year ended December 31, 2022
                                                            Filed April 21,
2023
                                                            File No. 001-40158

       Dear Anthony Porcheron:

               We issued comments to you on the above captioned filing on
September 8, 2023. As of
       the date of this letter, these comments remain outstanding and
unresolved, notwithstanding your
       response letters of September 22, 2023 and October 30, 2023. We expect
you to provide a
       complete, substantive response to these comments by December 13, 2023.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Mark Wojciechowski at 202-551-3759 or Karl Hiller
at 202-551-3686
       with any questions.




                      Sincerely,


                      Division of Corporation Finance

                      Office of Energy & Transportation