SEC Comment Letter 0000000000-24-008668 to ATN International, Inc. (ATNI)

ATN International, Inc.
Date: July 30, 2024 · CIK: 0000879585 · Accession: 0000000000-24-008668

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File numbers found in text: 001-12593

Date

July 30, 2024

Author

Office of Technology

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ATN International, Inc.

Letter

July 30, 2024 Carlos Doglioli Chief Financial Officer ATN International, Inc. 500 Cummings Center, Suite 2450 Beverly, MA 01915 Re:ATN International, Inc. Form 10-K for the fiscal year ended December 31, 2023 File No. 001-12593 Dear Carlos Doglioli: 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 Office of Technology

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July 30, 2024
Carlos Doglioli
Chief Financial Officer
ATN International, Inc.
500 Cummings Center, Suite 2450
Beverly, MA 01915
Re:ATN International, Inc.
Form 10-K for the fiscal year ended December 31, 2023
File No. 001-12593
Dear Carlos Doglioli:
            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
Office of Technology

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