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SEC Comment Letter 0000000000-23-011084 to ATN International, Inc. (ATNI)

ATN International, Inc.
Date: Oct. 10, 2023 · CIK: 0000879585 · Accession: 0000000000-23-011084

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File numbers found in text: 001-12593

Date
October 10, 2023
Author
Michael T. Prior
Form
UPLOAD
Company
ATN International, Inc.

Letter

United States securities and exchange commission logo October 10, 2023 Michael T. Prior Chief Executive Officer ATN International, Inc. 500 Cummings Center, Suite 2450 Beverly, MA 01915 Re:ATN International, Inc. Definitive Proxy Statement on Schedule 14A Filed April 27, 2023 File No. 001-12593 Dear Michael T. Prior: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Disclosure Review Program

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United States securities and exchange commission logo
October 10, 2023
Michael T. Prior
Chief Executive Officer
ATN International, Inc.
500 Cummings Center, Suite 2450
Beverly, MA 01915
Re:ATN International, Inc.
Definitive Proxy Statement on Schedule 14A
Filed April 27, 2023
File No. 001-12593
Dear Michael T. Prior:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Disclosure Review Program