Correspondence 0001213900-25-006372 from ATLANTIC INTERNATIONAL CORP. (ATLN)
ATLANTIC INTERNATIONAL CORP.
Date: Jan. 24, 2025 · CIK: 0001605888 · Accession: 0001213900-25-006372
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 Form S-4/A Registration Statement File No. 333-284049
Re: Atlantic International Corp.
Dear Ms. Pandit:
Confirming our telephone conversation today on behalf of Atlantic International Corp. (the “Company”), and with reference to the above-referenced Registration Statement on Form S-4/A (the “Registration Statement”), the Company hereby withdraws its acceleration request, dated January 23, 2025, in which the Company requested acceleration of the effectiveness of the Registration Statement at 4:00 p.m., Eastern time, on January 25 (sic), 2025, or as soon thereafter as possible.
Davidoff Hutcher & Citron LLP
By: /s/ Elliot H Lutzker
Elliot H Lutzker, Partner
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CORRESP 1 filename1.htm January 24, 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/A Registration Statement File No. 333-284049 Dear Ms. Pandit: Confirming our telephone conversation today on behalf of Atlantic International Corp. (the “Company”), and with reference to the above-referenced Registration Statement on Form S-4/A (the “Registration Statement”), the Company hereby withdraws its acceleration request, dated January 23, 2025, in which the Company requested acceleration of the effectiveness of the Registration Statement at 4:00 p.m., Eastern time, on January 25 (sic), 2025, or as soon thereafter as possible. Davidoff Hutcher & Citron LLP By: /s/ Elliot H Lutzker Elliot H Lutzker, Partner