Correspondence 0001213900-23-096884 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Dec. 19, 2023 · CIK: 0001605888 · Accession: 0001213900-23-096884
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
December 19, 2023
Via Edgar
Ms. Ta Tanisha Meadows
Ms. Theresa Brillant
Mr. Nicholas Nalbantian
Ms. Rucha Pandit
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 Ms. Rucha Pandit 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 December 18, 2023, in which the Company requested acceleration of the effectiveness of the Registration Statement at 10:00 a.m., Eastern time, on December 20, 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
December 19, 2023
Via Edgar
Ms. Ta Tanisha Meadows
Ms. Theresa Brillant
Mr. Nicholas Nalbantian
Ms. Rucha Pandit
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 Ms. Rucha
Pandit 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 December 18, 2023,
in which the Company requested acceleration of the effectiveness of the Registration Statement at 10:00 a.m., Eastern time, on December
20, 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