Item 9.01. Financial Statements and Exhibits.

(a) Financial statements of business acquired.

The following financial statements of the Business are being filed as exhibits hereto and are incorporated by reference herein:

Exhibit 99. 1 - The historical audited financial statements of the Business as of December 31, 2019 and 2018, including the related Report of Independent Registered Public Accounting Firm thereon.

Exhibit 99.2 - The abbreviated financial statements of the Business for the nine months ended September 30, 2020 and 2019 (unaudited).

(b) Pro forma financial statements.

The following pro forma financial information is being filed as an exhibit hereto and is incorporated by reference herein:

Exhibit 99.3 - Unaudited pro forma combined financial information and explanatory notes for the Business as of September 30, 2020, for the nine months ended September 30, 2020 and for the year ended December 31, 2019.





 (d) Exhibits.




Exhibit No.   Exhibit
2.1             Amended and Restated Purchase Agreement, dated December 1, 2020, by
              and among American Virtual Cloud Technologies, Inc., Ribbon
              Communications Inc., Ribbon Communications Operating Company, Inc. and
              Ribbon Communications International Limited (filed as Exhibit 2.1 to the
              Company's Current Report on Form 8-K, filed with the SEC on December 7,
              2020, and incorporated herein by reference).
23.1            Consent of UHY, LLP.
99.1            Historical audited financial statements of the Business as of December
              31, 2019 and 2018, including the related Report of Independent
              Registered Public Accounting Firm thereon.
99.2            Abbreviated financial statements of the Business for the nine months
              ended September 30, 2020 and 2019 (unaudited).
99.3            Unaudited pro forma combined financial information and explanatory
              notes for the Business as of September 30, 2020, for the nine months
              ended September 30, 2020 and for the year ended December 31, 2019.




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