Correspondence 0001213900-23-096888 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Dec. 19, 2023 · CIK: 0001605888 · Accession: 0001213900-23-096888
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272908
Letter
EF HUTTON LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
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:
Reference is made to our letter, filed as correspondence via EDGAR on December 18, 2023, in which we, EF Hutton LLC, as representative of the underwriters of the offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement for December 20, 2023 at 10:00 a.m., Eastern time, or as soon thereafter as practicable. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
[Signature Page Follows]
Very truly yours,
EF HUTTON LLC
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EF HUTTON LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
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:
Reference is made to our letter, filed as correspondence
via EDGAR on December 18, 2023, in which we, EF Hutton LLC, as representative of the underwriters of the offering, joined the Company’s
request for acceleration of the effective date of the above-referenced Registration Statement for December 20, 2023 at 10:00 a.m., Eastern
time, or as soon thereafter as practicable. The Company is no longer requesting that such Registration Statement be declared effective
at this time and we hereby formally withdraw our request for acceleration of the effective date.
[Signature Page Follows]
Very truly yours,
EF HUTTON LLC
By:
/s/ Sam Fleischman
Name:
Sam Fleischman
Title:
Supervisory Principal