SEC Comment Letter 0000000000-25-000004 to ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Jan. 2, 2025 · CIK: 0001605888 · Accession: 0000000000-25-000004
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284049
Letter
January 2, 2025 Jeffrey Jagid Chief Executive Officer Atlantic International Corp. 270 Sylvan Avenue, Suite 2230 Englewood Cliffs, New Jersey 07632 Re:Atlantic International Corp. Registration Statement on Form S-4 Filed December 26, 2024 File No. 333-284049 Dear Jeffrey Jagid: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Rucha Pandit at 202-551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Elliot H. Lutzker
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January 2, 2025
Jeffrey Jagid
Chief Executive Officer
Atlantic International Corp.
270 Sylvan Avenue, Suite 2230
Englewood Cliffs, New Jersey 07632
Re:Atlantic International Corp.
Registration Statement on Form S-4
Filed December 26, 2024
File No. 333-284049
Dear Jeffrey Jagid:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Elliot H. Lutzker