Correspondence 0001213900-23-085509 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Nov. 13, 2023 · CIK: 0001605888 · Accession: 0001213900-23-085509
AI Filing Summary & Sentiment
File numbers found in text: 333-272908
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CORRESP
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EF HUTTON
division of Benchmark Investments, LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
November 10, 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 November 13, 2023 at 4:00 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 November 9, 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 November 7, 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