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Correspondence 0001013762-23-004847 from ATLANTIC INTERNATIONAL CORP. (ATLN)

ATLANTIC INTERNATIONAL CORP.
Date: Oct. 18, 2023 · CIK: 0001605888 · Accession: 0001013762-23-004847

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File numbers found in text: 333-272908

Date
October 18, 2023
Author
EF HUTTON, division of Benchmark Investments, LLC
Form
CORRESP
Company
ATLANTIC INTERNATIONAL CORP.

Letter

Re: SeqLL Inc. (the “Company”)

PERSONAL AND CONFIDENTIAL October 17, 2023

October 18, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1

Filed June 23, 2023

File No. 333-272908

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), EF Hutton, division of Benchmark Investments, LLC, as representative of the underwriters of the offering, hereby joins the request of the Company that the effective date of the above- captioned Registration Statement be accelerated so as to permit it to become effective on October 20, 2023 at 3:31 p.m., Eastern time, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise you that, through October 18, 2023, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated October 18, 2023, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature Page Follows]

Very truly yours,
EF HUTTON, division of Benchmark Investments, LLC

Show Raw Text
CORRESP
1
filename1.htm

PERSONAL AND CONFIDENTIAL October
                                            17, 2023

October 18, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street,
N.E.

Washington, D.C. 20549

Re: SeqLL Inc. (the “Company”)

Registration
Statement on Form S-1

Filed June 23, 2023

File No. 333-272908

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations
of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), EF Hutton,
division of Benchmark Investments, LLC, as representative of the underwriters of the offering, hereby joins the request of the Company
that the effective date of the above- captioned Registration Statement be accelerated so as to permit it to become effective on October
20, 2023 at 3:31 p.m., Eastern time, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations
of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise
you that, through October 18, 2023, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate
in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated October
18, 2023, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We have complied and will continue
to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature Page Follows]

    Very truly yours,

    EF HUTTON, division of Benchmark Investments, LLC

    By:
    /s/ Sam Fleischman

    Name:
    Sam Fleischman

    Title:
     Supervisory Principal