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CORRESP Filing

ATN International, Inc.
Date: Aug. 26, 2025 · CIK: 0000879585 · Accession: 0001104659-25-083054

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File numbers found in text: 333-289641

Date
August 26, 2025
Author
Mary Mabey
Form
CORRESP
Company
ATN International, Inc.

Letter

Re: ATN International, Inc. Registration Statement on Form S-3 (Registration No. 333-289641)

August 26, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Ladies & Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ATN International, Inc. hereby requests acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-289641) so that the Registration Statement becomes effective at 4:00 P.M., Eastern Time, on August 28, 2025, or as soon as practicable thereafter.

ATN INTERNATIONAL, INC.

By: /s/ Mary Mabey

Name: Mary Mabey

Title: Senior Vice President, General Counsel and Secretary

cc: Laurie A. Cerveny, Esq., Morgan , Lewis & Bockius LLP

Bryan S. Keighery, Esq., Morgan , Lewis & Bockius LLP

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CORRESP
 1
 filename1.htm

 August 26, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re: ATN International, Inc.
 Registration Statement on Form S-3 (Registration No. 333-289641)

 Ladies & Gentlemen:

 Pursuant to Rule 461 under the Securities Act of 1933, as amended,
ATN International, Inc. hereby requests acceleration of the effective date of the Registration Statement on Form S-3 (Registration
No. 333-289641) so that the Registration Statement becomes effective at 4:00 P.M., Eastern Time, on August 28, 2025, or
as soon as practicable thereafter.

 ATN INTERNATIONAL, INC.

 By:
 /s/
 Mary Mabey

 Name:
 Mary Mabey

 Title:
 Senior Vice President,
 General Counsel and Secretary

 cc:
 Laurie A. Cerveny, Esq.,
 Morgan , Lewis & Bockius LLP

 Bryan S. Keighery, Esq.,
 Morgan , Lewis & Bockius LLP