Correspondence 0001213900-24-062836 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: July 19, 2024 · CIK: 0001605888 · Accession: 0001213900-24-062836
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280653
Referenced dates: July 16, 2024
Letter
DAVIDOFF HUTCHER & CITRON LLP
ATTORNEYS AT LAW
THIRD AVENUE
NEW YORK, NEW YORK 10158
WRITER'S DIRECT: (646) 428-3210
E-MAIL ADDRESS: ehl@dhclegal.com
July 19, 2024
BY EDGAR
Ms. Jenna Hough
Mr. Dietrich King
Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, D.C. 20549
Re: Atlantic International Corp.
Amendment No. 1 to Registration
Statement on Form S-1 First Filed
on July 2, 2024
(File 333-280653)
Ladies and Gentlemen:
On behalf of our client, Atlantic International Corp., 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 Amendment No. 1 to the Company’s Registration Statement on Form S-1. Responses of the Company to comments received from the Staff of the Commission (the “Staff”) in a letter dated July 16, 2024 were filed with the Commission with Edgar Correspondence on July 18, 2024.
Very truly yours,
DAVIDOFF HUTCHER & CITRON LLP
Show Raw Text
CORRESP
1
filename1.htm
DAVIDOFF
HUTCHER & CITRON LLP
ATTORNEYS
AT LAW
605
THIRD AVENUE
NEW
YORK, NEW YORK 10158
WRITER'S
DIRECT: (646) 428-3210
E-MAIL
ADDRESS: ehl@dhclegal.com
July
19, 2024
BY
EDGAR
Ms.
Jenna Hough
Mr.
Dietrich King
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re: Atlantic
International Corp.
Amendment No. 1 to Registration
Statement on Form S-1 First Filed
on July 2, 2024
(File 333-280653)
Ladies
and Gentlemen:
On
behalf of our client, Atlantic International Corp., 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 Amendment No. 1 to the Company’s Registration Statement on Form S-1. Responses of the Company to comments received from
the Staff of the Commission (the “Staff”) in a letter dated July 16, 2024 were filed with the Commission with Edgar Correspondence
on July 18, 2024.
Very truly yours,
DAVIDOFF HUTCHER & CITRON LLP
By:
/s/ Elliot H. Lutzker
Elliot H. Lutzker, Partner
EHL:esm
cc
(by e-mail): Mr. Jeffrey Jagid