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Correspondence 0001013762-23-005410 from ATLANTIC INTERNATIONAL CORP. (ATLN)

ATLANTIC INTERNATIONAL CORP.
Date: Oct. 20, 2023 · CIK: 0001605888 · Accession: 0001013762-23-005410

Offering / Registration Process

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File numbers found in text: 333-272908

Date
October 20, 2023
Author
EF HUTTON, division of Benchmark Investments, LLC
Form
CORRESP
Company
ATLANTIC INTERNATIONAL CORP.

Letter

EF HUTTON

division of Benchmark Investments, LLC

590 Madison Avenue, 39th Floor

New York, NY 10022

October 20, 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:

Reference is made to our letter, filed as correspondence via EDGAR on October 18, 2023, in which we, EF Hutton, division of Benchmark Investments, LLC, as representative of the underwriters of the offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement for October 20, 2023 at 3:31 p.m., Eastern time, or as soon thereafter as practicable. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

[Signature Page Follows]

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

Show Raw Text
CORRESP
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filename1.htm

 EF HUTTON

division of Benchmark Investments, LLC

590 Madison Avenue, 39th Floor

New York, NY 10022

October 20, 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:

Reference is made to our letter, filed as correspondence
via EDGAR on October 18, 2023, in which we, EF Hutton, division of Benchmark Investments, LLC, as representative of the underwriters of
the offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement
for October 20, 2023 at 3:31 p.m., Eastern time, or as soon thereafter as practicable. The Company is no longer requesting that such Registration
Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

[Signature Page Follows]

Very truly yours,

EF HUTTON, division of Benchmark Investments, LLC

By:   /s/ Sam Fleischman

Name: Sam Fleischman

Title: Supervisory Principal