Company: ATLN
Filing Date: 2025-01-24
Form Type: CORRESP
Source: 0001213900-25-006372
Chunk: 0

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-01-24
Form: CORRESP
Chunk 0
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<div align='center'>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/A Registration Statement 
 File No. 333-284049               |

Dear Ms. Pandit:

Confirming
our telephone conversation today on behalf of Atlantic International Corp. (the “Company”), and with reference to the above-referenced
Registration Statement on Form S-4/A (the “Registration Statement”), the Company hereby withdraws its acceleration request,
dated January 23, 2025, in which the Company requested acceleration of the effectiveness of the Registration Statement at 4:00 p.m.,
Eastern time, on January 25 (sic), 2025, or as soon thereafter as possible.

| Davidoff Hutcher & Citron LLP |                           |
| By:                           | /s/ Elliot H Lutzker      |
|                               | Elliot H Lutzker, Partner |