Company: ATLN
Filing Date: 2025-01-24
Form Type: CORRESP
Source: 0001213900-25-006413
Chunk: 0

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-01-24
Form: CORRESP
Chunk 0
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<div align='center'>ATLANTIC INTERNATIONAL CORP.
270 Sylvan Ave., Suite 2230
Englewood Cliffs, New Jersey 07632

January
24, 2025</div>

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     |