Correspondence 0001213900-22-077704 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Dec. 5, 2022 · CIK: 0001605888 · Accession: 0001213900-22-077704
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268319
Letter
SeqLL, Inc.
3 Federal Street
Billerica, MA 01821
December 5, 2022
VIA EDGAR
Mr. Sean Healy
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
SeqLL, Inc.
Registration Statement on Form S-3
Filed November 14, 2022
File No. 333-268319
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, SeqLL, Inc. (the “Company”) hereby requests that the above-captioned registration statement (the “Registration Statement”) be declared effective at 4:00 p.m., Eastern Time, on Thursday, December 8, 2022, or as soon thereafter as may be practicable.
We acknowledge that a declaration by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please do not hesitate to contact Eric M. Hellige at Pryor Cashman LLP, outside counsel to the Company, at ehellige@pryorcashman.com (telephone 212-326-0846).
Very truly yours,
/s/Daniel Jones
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SeqLL,
Inc.
3 Federal Street
Billerica, MA 01821
December 5, 2022
VIA EDGAR
Mr. Sean Healy
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
SeqLL, Inc.
Registration Statement on Form S-3
Filed November 14, 2022
File No. 333-268319
Ladies and Gentlemen:
Pursuant
to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, SeqLL, Inc. (the “Company”)
hereby requests that the above-captioned registration statement (the “Registration Statement”) be declared effective at 4:00
p.m., Eastern Time, on Thursday, December 8, 2022, or as soon thereafter as may be practicable.
We acknowledge that a declaration
by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the
Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement.
We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy
and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration
Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.
If you have any questions, please
do not hesitate to contact Eric M. Hellige at Pryor Cashman LLP, outside counsel to the Company, at ehellige@pryorcashman.com (telephone
212-326-0846).
Very truly yours,
/s/Daniel Jones
Daniel Jones
Chief Executive Officer
cc:
Eric M. Hellige, Esq.