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Correspondence 0001213900-25-006413 from ATLANTIC INTERNATIONAL CORP. (ATLN)

ATLANTIC INTERNATIONAL CORP.
Date: Jan. 24, 2025 · CIK: 0001605888 · Accession: 0001213900-25-006413

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File numbers found in text: 333-284049

Date
January 24, 2025
Author
Jeffrey Jagid
Form
CORRESP
Company
ATLANTIC INTERNATIONAL CORP.

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 24, 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

Show Raw Text
CORRESP
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filename1.htm

ATLANTIC
INTERNATIONAL CORP.

270 Sylvan Ave., Suite 2230

Englewood Cliffs, New Jersey 07632

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 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 24, 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