Correspondence 0001213900-25-006042 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Jan. 23, 2025 · CIK: 0001605888 · Accession: 0001213900-25-006042
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284049
Letter
Division of Corporation Finance Securities and Exchange Commission Attention: Ms. Rucha Pandit Re: Atlantic International Corp. Form S-4 Registration Statement File No. 333-284049
Dear Ms. Pandit:
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-4 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 4:00 p.m. (EST) on January 25, 2025, or as soon thereafter as 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/ Jeffrey Jagid
By: Jeffrey Jagid Chief Executive Officer
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ATLANTIC
INTERNATIONAL CORP.
270 Sylvan Ave., Suite 2230
Englewood Cliffs, New Jersey 07632
January
23, 2025
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Ms. Rucha Pandit
Re: Atlantic International Corp.
Form S-4 Registration Statement
File No. 333-284049
Dear Ms. Pandit:
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-4 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”)
to 4:00 p.m. (EST) on January 25, 2025, or as soon thereafter as 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/ Jeffrey Jagid
By: Jeffrey Jagid
Chief Executive Officer