-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 JAPnvU89yerBrK4C1NyCsIE9KScfwfBOG/KkxG5WHgHNI6nybPC3SG10o933hVDi
 DRybVWsZml1zdJgJdjJP1w==

<SEC-DOCUMENT>0001104659-09-013467.txt : 20090420
<SEC-HEADER>0001104659-09-013467.hdr.sgml : 20090420
<ACCEPTANCE-DATETIME>20090302153232
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-09-013467
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090302

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATLANTIC TELE NETWORK INC /DE
		CENTRAL INDEX KEY:			0000879585
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				470728886
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10 DERBY SQUARE
		CITY:			SALEM
		STATE:			MA
		ZIP:			01970
		BUSINESS PHONE:		9786191300

	MAIL ADDRESS:	
		STREET 1:		10 DERBY SQUARE
		CITY:			SALEM
		STATE:			MA
		ZIP:			01970
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>

<html>

<head>





</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">ATLANTIC TELE-NETWORK</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">10 Derby Square</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Salem, MA 01970</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="53%" valign="top" style="padding:0in 0in 0in 0in;width:53.16%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0in 0in 0in 0in;width:3.5%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="43%" valign="top" style="padding:0in 0in 0in 0in;width:43.34%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">March&nbsp;2,
  2009</font></p>
  </td>
 </tr>
</table>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:4.0in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><b><u><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:bold;">BY EDGAR SUBMISSION</font></u></b></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Securities
and Exchange Commission</font></p>

<p style="color:black;font-weight:bold;margin:0in 0in .0001pt;text-indent:0in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:normal;">100
F Street, N.E.</font></b></p>

<p style="color:black;font-weight:bold;margin:0in 0in .0001pt;text-indent:0in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:normal;">Mail
Stop 3720</font></b></p>

<p style="color:black;font-weight:bold;margin:0in 0in .0001pt;text-indent:0in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:normal;">Washington,
D.C. 20549</font></b></p>

<p style="color:black;font-size:10.0pt;font-weight:bold;margin:0in 0in .0001pt;text-indent:0in;"><font color="black" style="color:windowtext;font-weight:normal;">&nbsp;</font></p>

<p style="color:black;font-weight:bold;margin:0in 0in .0001pt;text-indent:0in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:normal;">Attention:&#160; Kathleen Krebs,&nbsp;Esq.</font></b></p>

<p style="color:black;font-weight:bold;margin:0in 0in .0001pt 28.1pt;text-indent:.25in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-weight:normal;">Reid Hopper,&nbsp;Esq.</font></b></p>

<p style="color:black;font-weight:bold;margin:0in 0in .0001pt .5in;text-indent:.25in;"><b><font size="2" color="black" face="Times New Roman">&nbsp;</font></b></p>

<p style="color:black;font-size:10.0pt;font-weight:bold;margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><b><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">RE:</font></b><font size="1" color="black" style="color:windowtext;font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font color="black" style="color:windowtext;">Atlantic Tele-Network,&nbsp;Inc. (the &#147;Company&#148;)<br>
Form&nbsp;10-K for the year ended December&nbsp;31, 2007<br>
Filed March&nbsp;17, 2008<br>
File No.&nbsp;001-12593</font></p>

<p style="color:black;font-weight:bold;margin:0in 0in .0001pt 1.0in;text-indent:-.5in;"><b><font size="2" color="black" face="Times New Roman">&nbsp;</font></b></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Ladies
and Gentlemen:</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">On behalf of
Atlantic Tele-Network,&nbsp;Inc. (the &#147;<u>Company</u>&#148;), we would like to thank
you for discussing the Company&#146;s responses to Staff Comments Nos. 2 and 5, as
set forth on the Company&#146;s letter dated January&nbsp;21, 2009 (the &#147;<u>Company
Response Letter</u>&#148;).</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" color="black" face="Times New Roman">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">As we discussed
on February&nbsp;19, 2009, the Company will in future proxy statements further
emphasize the subjective, discretionary and non-formulaic nature of the Company&#146;s
compensation policies and decisions with respect to its named executive
officers (the &#147;<u>NEOs</u>&#148;), as described in the Company&#146;s proxy statement
dated April&nbsp;22, 2008 (the &#147;<u>Proxy Statement</u>&#148;).</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" color="black" face="Times New Roman">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">In this
connection, we acknowledge the Staff&#146;s comment that the statement on page&nbsp;25
of the Proxy Statement regarding the assignment of a weighing of
pre-established performance goals for the Chief Executive Officer and Chief
Financial Officer may in isolation appear inconsistent with the body of the
disclosure emphasizing the subjective, discretionary and non-formulaic nature
of the Company&#146;s compensation policies and decisions (several excerpts of which
were reproduced in the Company Response Letter).&#160; We wish to confirm with you that,
notwithstanding this individual statement, the Compensation Committee in fact made
its compensatory decisions for the Chief Executive Officer and Chief Financial
Officer in a highly discretionary, subjective and non-formulaic manner, as we
we discussed on the call. &#160;In future
filings, we will redouble our efforts to avoid any individual statements that
might appear in isolation (or without further explanation) to be inconsistent
with this general theme and how our Compensation Committee actually makes
compensatory decisions with respect to the NEOs.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\c900197\09-6683-1\task3398569\6683-1-bc.htm',USER='c900197',CD='Mar  3 00:49 2009' -->


<br clear="all" style="page-break-before:always;">


<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">We appreciate the
Staff&#146;s comments in assisting us to comply with our disclosure obligations and
our efforts to provide information to investors in a manner that is as clear
and helpful as we can make it be.</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" color="black" face="Times New Roman">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">If you have
any questions, please contact me at (978) 619-1300 ext. 401.</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" color="black" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.26%;">
  <p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.74%;">
  <p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Very truly yours,</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.26%;">
  <p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.74%;">
  <p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.26%;">
  <p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:49.74%;">
  <p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">/s/ Michael T. Prior</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.26%;">
  <p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:49.74%;">
  <p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Michael T. Prior</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.26%;">
  <p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0in 0in 0in 0in;width:49.74%;">
  <p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">President and Chief Executive Officer</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">cc:&#160;&#160; Justin
D. Benincasa</font></p>

<p style="color:black;margin:0in 0in .0001pt .25in;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Douglas
J. Minster</font></p>

<p style="color:black;margin:0in 0in .0001pt .5in;text-indent:0in;"><i><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-style:italic;">Atlantic Tele-Network,&nbsp;Inc.</font></i></p>

<p style="color:black;margin:0in 0in .0001pt .25in;text-indent:0in;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Matthew
J. Gardella</font></p>

<p style="color:black;margin:0in 0in .0001pt .5in;text-indent:0in;"><i><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;font-style:italic;">Edwards Angell Palmer&nbsp;&amp; Dodge LLP</font></i></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='2',FILE='C:\JMS\c900197\09-6683-1\task3398569\6683-1-bc.htm',USER='c900197',CD='Mar  3 00:49 2009' -->


</body>

</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
