SEC Comment Letter 0000000000-23-013814 to ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Dec. 19, 2023 · CIK: 0001605888 · Accession: 0000000000-23-013814
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272908
Referenced dates: December 18, 2023
Letter
United States securities and exchange commission logo December 19, 2023 Daniel Jones Chief Executive Officer SeqLL, Inc. 3 Federal Street Billerica, MA 01821 Re:SeqLL, Inc. Registration Statement on Form S-1 Response Letter Dated December 18, 2023 File No. 333-272908 Dear Daniel Jones: We have reviewed your response dated December 18, 2023 and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our December 15, 2023 letter. Response Dated December 18, 2023 Cover Page 1.We note your response to comment 1. Please file a pre-effective amendment in which you clearly disclose which over-the-counter market your shares are quoted on. Refer to Item 501(b)(4) of Regulation S-K. Lyneer Investments, LLC and Subsidiaries Financial Statements Condensed Consolidated Balance Sheets, page F-2 2.We read your response to comment 3 and note you expect to receive a waiver from the lender of all existing events of default under the debt instruments, but the agreements have not yet been executed. Please file the signed and dated agreements as exhibits in a pre- effective amendment. Refer to Item 601(b)(10) of Regulation S-K. We may have additional comments after our review of the agreements.
FirstName LastNameDaniel Jones Comapany NameSeqLL, Inc. December 19, 2023 Page 2 FirstName LastName Daniel Jones SeqLL, Inc. December 19, 2023 Page 2 Note 3. Summary of Significant Accounting Policies Liquidity, page F-7 3.We read your response to comment 4 and note you did not address the short-term nature of the extension. Please revise to disclose your plans to meet debt obligations and cure all violations after February 26, 2024. Please contact Tatanisha 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 Rucha Pandit at 202-551-6022 or Erin Jaskot at 202-551-3442 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
December 19, 2023
Daniel Jones
Chief Executive Officer
SeqLL, Inc.
3 Federal Street
Billerica, MA 01821
Re:SeqLL, Inc.
Registration Statement on Form S-1
Response Letter Dated December 18, 2023
File No. 333-272908
Dear Daniel Jones:
We have reviewed your response dated December 18, 2023 and have the following
comments.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our December 15, 2023 letter.
Response Dated December 18, 2023
Cover Page
1.We note your response to comment 1. Please file a pre-effective amendment in which you
clearly disclose which over-the-counter market your shares are quoted on. Refer to Item
501(b)(4) of Regulation S-K.
Lyneer Investments, LLC and Subsidiaries Financial Statements
Condensed Consolidated Balance Sheets, page F-2
2.We read your response to comment 3 and note you expect to receive a waiver from the
lender of all existing events of default under the debt instruments, but the agreements have
not yet been executed. Please file the signed and dated agreements as exhibits in a pre-
effective amendment. Refer to Item 601(b)(10) of Regulation S-K. We may have
additional comments after our review of the agreements.
FirstName LastNameDaniel Jones
Comapany NameSeqLL, Inc.
December 19, 2023 Page 2
FirstName LastName
Daniel Jones
SeqLL, Inc.
December 19, 2023
Page 2
Note 3. Summary of Significant Accounting Policies
Liquidity, page F-7
3.We read your response to comment 4 and note you did not address the short-term nature
of the extension. Please revise to disclose your plans to meet debt obligations and cure all
violations after February 26, 2024.
Please contact Tatanisha 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 Rucha Pandit at 202-551-6022 or Erin Jaskot at 202-551-3442 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Eric M. Hellige