SecProbe.io

Filing text and metadata
Intelligence Terminal Search Topics Monthly Activity About

Correspondence 0001213900-23-085509 from ATLANTIC INTERNATIONAL CORP. (ATLN)

ATLANTIC INTERNATIONAL CORP.
Date: Nov. 13, 2023 · CIK: 0001605888 · Accession: 0001213900-23-085509

Offering / Registration Process Regulatory Compliance Financial Reporting

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 333-272908

Date
November 10, 2023
Author
LLC
Form
CORRESP
Company
ATLANTIC INTERNATIONAL CORP.

Letter

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

Show Raw Text
CORRESP
1
filename1.htm

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