Correspondence 0001213900-24-062513 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: July 18, 2024 · CIK: 0001605888 · Accession: 0001213900-24-062513
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280653
Letter
Division of Corporation Finance Securities and Exchange Commission Washington, DC 20549 Attention: Ms. Jenna Hough Re: Form S-1 Registration Statement File No. 333-280653
Dear Ms. Hough:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Atlantic International Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 4:00 p.m. (EST), on July 22, 2024, or as soon thereafter as is possible.
In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges the following:
● should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
● the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
ATLANTIC INTERNATIONAL CORP.
/s/ Christopher Broderick
By: Christopher Broderick,
Chief Financial Officer
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ATLANTIC INTERNATIONAL CORP.
270 Sylvan Road, Suite 2230
Englewood Cliffs, NJ 07632
July 18, 2024
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Ms. Jenna Hough
Re: Form S-1 Registration Statement
File No. 333-280653
Dear Ms. Hough:
Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Atlantic International Corp. (the “Company”) hereby requests that the effective
date of the Company’s Registration Statement on Form S-1 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”)
to 4:00 p.m. (EST), on July 22, 2024, or as soon thereafter as is possible.
In connection with the foregoing
request for acceleration of effectiveness, the Company hereby acknowledges the following:
● should the Commission or its staff, acting pursuant to delegated authority, declare
the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
● the action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and
● the Company may not assert staff comments or the declaration of effectiveness as
a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
ATLANTIC INTERNATIONAL CORP.
/s/ Christopher Broderick
By:
Christopher Broderick,
Chief Financial Officer