- Additional Proxy Soliciting Materials (definitive) (DEFA14A)

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: