SEC Comment Letter 0000000000-23-008652 to ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Aug. 9, 2023 · CIK: 0001605888 · Accession: 0000000000-23-008652
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40760
Letter
United States securities and exchange commission logo August 9, 2023 Daniel Jones Chief Executive Officer SeqLL, Inc. 3 Federal Street Billerica, MA 01821 Re:SeqLL, Inc. Revised Preliminary Proxy Statement on Schedule 14A Filed August 7, 2023 File No. 001-40760 Dear Daniel Jones: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Revised Preliminary Proxy Statement on Schedule 14A Filed August 7, 2023 Unaudited Pro Forma Condensed Combined Financial Information, page 47 1.Please update the pro forma information as of the date of the most recent financial statements included in the proxy statement. Refer to Rule 11-02(c)(1) of Regulation S-X. Financial Statements Lyneer Investments LLC, page F-1 2.Please note the requirement to update target company financial statements is based on the registrant’s obligation to update under Rule 8-08 of Regulation S-X. Therefore, please update the financial statements of Lyneer Investments LLC as of and for the six months ended June 30, 2023.
FirstName LastNameDaniel Jones Comapany NameSeqLL, Inc. August 9, 2023 Page 2 FirstName LastName Daniel Jones SeqLL, Inc. August 9, 2023 Page 2 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. You may contact Ta Tanisha Meadows at 202-551-3322 or Theresa Brillant at 202-551- 3307 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Mara Ransom at 202-551-3264 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Eric M. Hellige
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United States securities and exchange commission logo
August 9, 2023
Daniel Jones
Chief Executive Officer
SeqLL, Inc.
3 Federal Street
Billerica, MA 01821
Re:SeqLL, Inc.
Revised Preliminary Proxy Statement on Schedule 14A
Filed August 7, 2023
File No. 001-40760
Dear Daniel Jones:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Revised Preliminary Proxy Statement on Schedule 14A Filed August 7, 2023
Unaudited Pro Forma Condensed Combined Financial Information, page 47
1.Please update the pro forma information as of the date of the most recent financial
statements included in the proxy statement. Refer to Rule 11-02(c)(1) of Regulation S-X.
Financial Statements
Lyneer Investments LLC, page F-1
2.Please note the requirement to update target company financial statements is based on the
registrant’s obligation to update under Rule 8-08 of Regulation S-X. Therefore, please
update the financial statements of Lyneer Investments LLC as of and for the six months
ended June 30, 2023.
FirstName LastNameDaniel Jones
Comapany NameSeqLL, Inc.
August 9, 2023 Page 2
FirstName LastName
Daniel Jones
SeqLL, Inc.
August 9, 2023
Page 2
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.
You may contact Ta Tanisha Meadows at 202-551-3322 or Theresa Brillant at 202-551-
3307 if you have questions regarding comments on the financial statements and related
matters. Please contact Nicholas Nalbantian at 202-551-7470 or Mara Ransom at 202-551-3264
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Eric M. Hellige