Correspondence 0001013762-23-004847 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Oct. 18, 2023 · CIK: 0001605888 · Accession: 0001013762-23-004847
AI Filing Summary & Sentiment
File numbers found in text: 333-272908
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CORRESP
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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