Correspondence 0001213900-23-087086 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Nov. 14, 2023 · CIK: 0001605888 · Accession: 0001213900-23-087086
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
November 14, 2023
Via Edgar
Ms. Ta Tanisha Meadows
Ms. Theresa Brillant
Mr. Nicholas Nalbantian
Ms. Mara Ransom
Securities and Exchange Commission
Division of Corporate Finance
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 November 10, 2023, in which the Company requested acceleration of the effectiveness of the Registration Statement at 4:00 p.m., Eastern time, on November 13, 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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ERIC
M. HELLIGE
Partner
DIRECT
TEL: 212-326-0846
DIRECT
FAX: 212-798-6380
ehellige@pryorcashman.com
November
14, 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 November 10, 2023, in which the Company requested acceleration of the effectiveness of the Registration Statement
at 4:00 p.m., Eastern time, on November 13, 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