Correspondence 0001213900-24-010977 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Feb. 7, 2024 · CIK: 0001605888 · Accession: 0001213900-24-010977
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
February 7, 2024
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 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 February 2, 2024, in which the Company requested acceleration of the effectiveness of the Registration Statement at 4:00 p.m., Eastern time, on February 6, 2024, 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
February 7, 2024
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 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 February
2, 2024, in which the Company requested acceleration of the effectiveness of the Registration Statement at 4:00 p.m., Eastern time, on
February 6, 2024, 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