Correspondence 0001013762-23-005410 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Oct. 20, 2023 · CIK: 0001605888 · Accession: 0001013762-23-005410
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File numbers found in text: 333-272908
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CORRESP 1 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