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

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Definitive Proxy Statement
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þ      Soliciting Material Pursuant to §240.14a -12

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

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