July 16, 2024

Jeffrey Jagid
Chief Executive Officer
Atlantic International Corp.
270 Sylvan Avenue, Suite 2230
Englewood Cliffs, NJ 07632

        Re: Atlantic International Corp.
            Registration Statement on Form S-1
            Filed July 2, 2024
            File No. 333-280653
Dear Jeffrey Jagid:

     We have conducted a limited review of your registration statement and have
the following
comment(s).

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies to your facts
and circumstances
or do not believe an amendment is appropriate, please tell us why in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1 filed July 2, 2024
Cover Page

1.      We note your common stock is currently quoted on the OTC Pink
marketplace. Please
        note that the OTC Pink marketplace is not an established public trading
market into which
        a selling shareholder may offer and sell shares at other than a fixed
price. Accordingly,
        please revise your cover page disclosure, and make corresponding
changes elsewhere in
        the prospectus, to disclose a fixed price at which the selling
stockholders will offer and
        sell shares. Refer to Item 501(b)(3) of Regulation S-K.
Selling Shareholders, page 76

2.      Regarding the 4,704,098 shares attributed to VStock Transfer LLC as
escrow
        agent, please name each Legacy SeqLL Shareholder for whom you are
registering shares
        for resale, or tell us why you believe it is permissible not to
disclose their names at this
        time.
 July 16, 2024
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Jenna Hough at 202-551-3063 or Dietrich King at
202-551-8071 with
any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:   Elliot H. Lutzker