SEC Comment Letter 0000000000-24-001277 to ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Feb. 1, 2024 · CIK: 0001605888 · Accession: 0000000000-24-001277
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272908
Letter
United States securities and exchange commission logo February 1, 2024 Daniel Jones Chief Executive Officer SeqLL, Inc. 3 Federal Street Billerica, MA 01821 Re:SeqLL, Inc. Amendment No. 11 to Registration Statement on Form S-1 Filed January 31, 2024 File No. 333-272908 Dear Daniel Jones: We have reviewed your amended registration statement and have the following comment(s). 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 January 29, 2024 letter. Amendment No. 11 to Registration Statement on Form S-1, Filed January 31, 2024 General 1.We note that the terms and conditions of the Series A Warrants have changed since the last amendment and the filing of counsel's legal opinion. Please file a revised legal opinion which covers the registered securities to include the new and revised Series A Warrants.
FirstName LastNameDaniel Jones Comapany NameSeqLL, Inc. February 1, 2024 Page 2 FirstName LastName Daniel Jones SeqLL, Inc. February 1, 2024 Page 2 Please 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 Donald Field at 202-551-3680 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
February 1, 2024
Daniel Jones
Chief Executive Officer
SeqLL, Inc.
3 Federal Street
Billerica, MA 01821
Re:SeqLL, Inc.
Amendment No. 11 to Registration Statement on Form S-1
Filed January 31, 2024
File No. 333-272908
Dear Daniel Jones:
We have reviewed your amended registration statement and have the following
comment(s).
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 January 29, 2024 letter.
Amendment No. 11 to Registration Statement on Form S-1, Filed January 31, 2024
General
1.We note that the terms and conditions of the Series A Warrants have changed since the
last amendment and the filing of counsel's legal opinion. Please file a revised legal
opinion which covers the registered securities to include the new and revised Series A
Warrants.
FirstName LastNameDaniel Jones
Comapany NameSeqLL, Inc.
February 1, 2024 Page 2
FirstName LastName
Daniel Jones
SeqLL, Inc.
February 1, 2024
Page 2
Please 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 Donald Field at 202-551-3680
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Eric M. Hellige