Company: ATLN
Filing Date: 2025-06-30
Form Type: CORRESP
Source: 0001213900-25-059692
Chunk: 0

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-06-30
Form: CORRESP
Chunk 0
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<div align='center'>ATLANTIC INTERNATIONAL CORP.270 Sylvan Road, Suite 2230
Englewood Cliffs, NJ 07632

June 30, 2025</div>

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 |