Correspondence 0001213900-24-009196 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Feb. 1, 2024 · CIK: 0001605888 · Accession: 0001213900-24-009196
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272908
Referenced dates: February 1, 2024
Letter
ERIC M. HELLIGE
Partner
Direct Tel: 212-326-0846
Fax: 212-326-0806
ehellige@pryorcashman.com
February 1, 2024
Via Edgar
Ms. Ta Tanisha Meadows
Ms. Theresa Brillant
Mr. Nicholas Nalbantian
Mt. Donald Field
Securities and Exchange Commission
Division of Corporate Finance
F Street, N.E.
Washington, D.C. 20549
Re: SeqLL Inc.
Amendment No. 12 to Registration Statement on Form S-1
File No. 333-272908
Ladies and Gentlemen:
On behalf of our client, SeqLL Inc., a Delaware corporation (the “Company”), and pursuant to the applicable provisions of the Securities Act of 1933, as amended (the “Securities Act”), and the rules promulgated thereunder, we hereby submit in electronic form the accompanying Amendment No. 12 to the Registration Statement on Form S-1 of the Company (“Amendment No. 12”).
Amendment No. 12 reflects the response of the Company to the comment received from the Staff of the Commission (the “Staff”) in a letter dated February 1, 2024. The Company has asked us to convey the following response to the Staff:
Amendment No. 11 to Registration Statement on Form S-1, Filed January 31, 2024
General
1. We note that the terms and conditions of the Series A Warrants have changed since the last amendment and the filing of counsel’s legal opinion. Please file a revised legal opinion which covers the registered securities to include the new and revised Series A Warrants.
Response: At the request of the Staff, the Company has filed a revised legal opinion with Amendment No. 12 that is dated subsequent to the date of the filing of the revised form of Series A Warrant.
* * *
Securities and Exchange Commission
February 1, 2024
Page 2
As it is the goal of the Company to have the Form S-1 declared effective as soon as possible, the Company would greatly appreciate the Staff’s review of Amendment No. 12 as promptly as practicable. If the Staff has any questions with respect to the foregoing, please contact the undersigned at (212) 326-0846.
Very truly
yours,
/s/
Eric M. Hellige
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filename1.htm
ERIC
M. HELLIGE
Partner
Direct
Tel: 212-326-0846
Fax:
212-326-0806
ehellige@pryorcashman.com
February
1, 2024
Via
Edgar
Ms.
Ta Tanisha Meadows
Ms.
Theresa Brillant
Mr.
Nicholas Nalbantian
Mt.
Donald Field
Securities
and Exchange Commission
Division
of Corporate Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
SeqLL Inc.
Amendment
No. 12 to Registration Statement on Form S-1
File
No. 333-272908
Ladies
and Gentlemen:
On
behalf of our client, SeqLL Inc., a Delaware corporation (the “Company”), and pursuant to the applicable provisions of the Securities
Act of 1933, as amended (the “Securities Act”), and the rules promulgated thereunder, we hereby submit in electronic form
the accompanying Amendment No. 12 to the Registration Statement on Form S-1 of the Company (“Amendment No. 12”).
Amendment
No. 12 reflects the response of the Company to the comment received from the Staff of the Commission (the “Staff”) in a letter
dated February 1, 2024. The Company has asked us to convey the following response to the Staff:
Amendment
No. 11 to Registration Statement on Form S-1, Filed January 31, 2024
General
1. We
note that the terms and conditions of the Series A Warrants have changed since the last amendment
and the filing of counsel’s legal opinion. Please file a revised legal opinion which covers
the registered securities to include the new and revised Series A Warrants.
Response: At
the request of the Staff, the Company has filed a revised legal opinion with Amendment No.
12 that is dated subsequent to the date of the filing of the revised form of Series A Warrant.
* * *
Securities and Exchange Commission
February 1, 2024
Page 2
As
it is the goal of the Company to have the Form S-1 declared effective as soon as possible, the Company would greatly appreciate the Staff’s
review of Amendment No. 12 as promptly as practicable. If the Staff has any questions with respect to the foregoing, please contact the
undersigned at (212) 326-0846.
Very truly
yours,
/s/
Eric M. Hellige
Eric M. Hellige
cc:
Daniel Jones
SeqLL Inc.