Company: ATLN
Filing Date: 2025-12-05
Form Type: S-3
Source: 0001213900-25-118830
Chunk: 46

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-12-05
Form: S-3
Chunk 46
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<div align='center'>S-10

DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES.</div>

Insofar as indemnification for liabilities arising
under the Securities Act of 1933 may be permitted to directors, officers or persons controlling the registrant pursuant to the foregoing
provisions, the Company has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against
public policy as expressed in the Act and is therefore unenforceable.

<div align='center'>LEGAL MATTERS</div>

The validity of the shares of Common Stock offered
by this prospectus supplement will be passed upon by the law form of Davidoff Hutcher and Citron LLP, New York, New York, which owns 20,000
shares of our Common Stock. [*]is being represented in connection with this offering by [*].

<div align='center'>EXPERTS</div>

The financial statements and the related financial
statement schedules, incorporated in this prospectus supplement by reference from the Company’s annual report on Form 10-K for the
years ended December 31, 2023 and December 31, 2024, have been audited by RBSM, LLP, an independent registered public accounting firm,
as stated in its reports, which are incorporated herein by reference. Such financial statements and financial statement schedule have
been so incorporated in reliance upon the reports of such firm given upon their authority as experts in accounting and auditing.

<div align='center'>ADDITIONAL INFORMATION</div>

We have filed with the SEC
a registration statement on Form S-3 under the Securities Act with respect to the securities offered by this prospectus supplement. Pursuant
to SEC rules, this prospectus supplement, which is part of the registration statement, omits certain information, exhibits, schedules
and undertakings set forth in the registration statement. For further information pertaining to us and our securities, reference is made
to our SEC filings and to the registration statement and the exhibits and schedules to the registration statement of which this prospectus
supplement forms a part. Statements contained in this prospectus supplement as to the contents or provisions of any documents referred
to in this prospectus are not necessarily complete, and in each instance where a copy of the document has been filed as an exhibit to
the registration statement, reference is made to the exhibit for a more complete description of the matters involved.

In addition, registration statements
and certain other filings made