CORRESP Filing
ATLANTIC INTERNATIONAL CORP.
Date: June 30, 2025 · CIK: 0001605888 · Accession: 0001213900-25-059692
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288226
Letter
Division of Corporation Finance Securities and Exchange Commission Washington, DC 20549 Attention: Mr. Brian Fetterholf File No. 333-288226
Re: Form S-1 Registration Statement
Dear Mr. Fetterholf:
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-3 be accelerated by the U.S. Securities and Exchange Commission (the "Commission") to 4:00 p.m. (EST), on July 3, 2025, 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/ Jeffrey Jagid
By: Jeffrey Jagid, Chief Executive Officer
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CORRESP 1 filename1.htm ATLANTIC INTERNATIONAL CORP. 270 Sylvan Road, Suite 2230 Englewood Cliffs, NJ 07632 June 30, 2025 Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Mr. Brian Fetterholf Re: Form S-1 Registration Statement File No. 333-288226 Dear Mr. Fetterholf: 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-3 be accelerated by the U.S. Securities and Exchange Commission (the "Commission") to 4:00 p.m. (EST), on July 3, 2025, 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/ Jeffrey Jagid By: Jeffrey Jagid, Chief Executive Officer