Dear Mr. Dato:
Thank you for your interest in publishing with ACM and in particular, ACM Transactions on Computation Theory (TOCT).
It is ACM's Editorial Policy that Editors-in-Chief have final rights with regard to content. The Publications Board does not second guess the decisions of the Editorial Board. The only basis for action by the Board is if proper review procedures were not followed.
We contacted the TOCT Editor-in-Chief, Eric Allender, to inquire about the handling of your manuscript. He assures us that the manuscript was handled in accordance with ACM's established policies and procedures.
If the paper does not have the potential to be one of the top papers in the field for the year (both in terms of wide interest and technical excellence), or if the paper is simply poorly written, then the EiC can reject without further review. The decision to "desk reject" is certainly a judgement call, but the EiC has been entrusted with that responsibility. Frankly, it is much better for authors to get this news soon than to wait many months for the paper to be formally reviewed with the same result.
While we understand that you are not happy with the decision, you should understand that it is simply not the case that every paper submitted can be published. Reviewers and editors make a subjective decision as to whether the manuscript would be of intrinsic interest to the readers of the journal. Rejection does not imply that your work is not publishable. It simply may be more appropriate for a different venue.
Finally, we wish you the best as you continue your research.
Jack W. Davidson
Co-Chair, ACM Publications Board