Company: ATLN
Filing Date: 2025-12-05
Form Type: S-3
Source: 0001213900-25-118830
Chunk: 48

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-12-05
Form: S-3
Chunk 48
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525 |
| FINRA filing fee                 |     |   |      * |
| Legal fees and expenses          |     |   |      * |
| Accounting fees and expenses     |     |   |      * |
| Transfer agent fees and expenses |     |   |      * |
| Printing and engraving expenses  |     |   |      * |
| Miscellaneous expenses           |     |   |      * |
| Total                            |     |   |      * |

| * | Estimated expenses are presently not known and cannot be 
 estimated.                                               |

ITEM 14. INDEMNIFICATION OF DIRECTORS AND OFFICERS

Section 102 of the General Corporation Law
of the State of Delaware permits a corporation to eliminate the personal liability of directors of a corporation to the corporation or
its stockholders for monetary damages for a breach of fiduciary duty as a director, except for breaches of the director’s duty of
loyalty to the corporation or its stockholders, acts or omissions not in good faith or which involve intentional misconduct or a knowing
violation of a law, authorizations of the payments of a dividend or approval of a stock repurchase or redemption in violation of Delaware
corporate law or for any transactions from which the director derived an improper personal benefit. Our certificate of incorporation will
provide that no director will be liable to us or our stockholders for monetary damages for breach of fiduciary duties as a director, subject
to the same exceptions as described above. We also expect to maintain standard insurance policies that provide coverage (1) to our
directors and officers against loss arising from claims made by reason of breach of duty or other wrongful act and (2) to us with
respect to indemnification payments we may make to such officers and directors.

Section 145 of the General Corporation Law
of the State of Delaware provides that a corporation has the power to indemnify a director, officer, employee, or agent of the corporation
and certain other persons serving at the request of the corporation in related capacities against expenses (including attorneys’
fees), judgments, fines and amounts paid in settlements actually and reasonably incurred by the person in connection with a threatened,
pending, or completed action, suit or proceeding to which he or she is or is threatened to be made a party by reason of such position,
if such person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the
corporation, and, in any criminal