Correspondence 0001013762-23-006513 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Oct. 25, 2023 · CIK: 0001605888 · Accession: 0001013762-23-006513
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272908
Letter
ERIC M. HELLIGE
Partner
DIRECT TEL: 212-326-0846
DIRECT FAX: 212-798-6380
ehellige@pryorcashman.com
October 25,
Via Edgar
Ms. Ta Tanisha Meadows
Ms. Theresa Brillant
Mr. Nicholas Nalbantian
Ms. Mara Ransom
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: SeqLL Inc.
File No. 333-272908
Registration Statement on Form S-1
Ladies and Gentlemen:
Confirming my telephone conversation with Mr. Nicholas Nalbantian of the Staff, on behalf of SeqLL Inc. (the “Company”), and with reference to the above-referenced Registration Statement on Form S-1 (the “Registration Statement”), the Company hereby withdraws its acceleration request, dated October 20, 2023, in which the Company requested acceleration of the effectiveness of the Registration Statement at 4:00 p.m., Eastern time, on October 24, 2023, or as soon thereafter as practicable.
If the Staff has any questions with respect to the foregoing, please contact me at (212) 326-0846.
Very truly yours,
/s/ Eric M. Hellige
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CORRESP 1 filename1.htm ERIC M. HELLIGE Partner DIRECT TEL: 212-326-0846 DIRECT FAX: 212-798-6380 ehellige@pryorcashman.com October 25, 2023 Via Edgar Ms. Ta Tanisha Meadows Ms. Theresa Brillant Mr. Nicholas Nalbantian Ms. Mara Ransom Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Re: SeqLL Inc. File No. 333-272908 Registration Statement on Form S-1 Ladies and Gentlemen: Confirming my telephone conversation with Mr. Nicholas Nalbantian of the Staff, on behalf of SeqLL Inc. (the “Company”), and with reference to the above-referenced Registration Statement on Form S-1 (the “Registration Statement”), the Company hereby withdraws its acceleration request, dated October 20, 2023, in which the Company requested acceleration of the effectiveness of the Registration Statement at 4:00 p.m., Eastern time, on October 24, 2023, or as soon thereafter as practicable. If the Staff has any questions with respect to the foregoing, please contact me at (212) 326-0846. Very truly yours, /s/ Eric M. Hellige Eric M. Hellige cc: Mr. Daniel Jones