polarisdefa14a.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 14A
(Rule 14a-101) SCHEDULE 14A INFORMATION
Proxy Statement Pursuant to Section 14(a) of the
Securities Exchange Act of 1934

Filed by the Registrant     þ
Filed by a Party other than the Registrant     ¨

Check the appropriate box:
¨     Preliminary Proxy Statement
¨     
Confidential, For Use of the Commission Only (as permitted by Rule 14a-6(e)(2))
¨     
Definitive Proxy Statement
¨     Definitive Additional Materials
þ     Soliciting Material Pursuant to §240.14a -12

Polaris Acquisition Corp.
(Name of Registrant as Specified in its Charter)

Payment of Filing Fee (Check the appropriate box):
þ No fee required.
¨ 
Fee computed on table below per Exchange Act Rules 14a-6(i)(1) and 0-11. 
       (1)   Title of each class of securities to which transaction applies:

       (2)   Aggregate number of securities to which transaction applies:

       (3)   Per unit price or other underlying value of transaction computed pursuant to Exchange Act Rule 0 -11 (Set forth the amount 
              on which the filing fee is calculated and state how it was determined):

       (4)   Proposed maximum aggregate value of transaction:

       (5)   Total fee paid:

¨   Fee paid previously with preliminary materials.

¨  Check box if any part of the fee is offset as provided by Exchange Act Rule 0-11(a)(2) and identify the filing for which the off-
      setting fee was paid previously. Identify the previous filing by registration statement number, or the Form or Schedule and the
      date of its filing.

      (1) Amount Previously Paid:

      (2) Form, Schedule or Registration Statement No.:

      (3) Filing Party:

      (4) Date Filed: