Company: ATLN
Filing Date: 2025-12-10
Form Type: S-3/A
Source: 0001213900-25-120180
Chunk: 11

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-12-10
Form: S-3/A
Chunk 11
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Implications of Being an Emerging Growth Company and a Smaller Reporting Company We qualify as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012, as amended, or the JOBS Act. As an emerging growth company, we may take advantage of specified reduced disclosure and other requirements that are otherwise applicable generally to public companies. These provisions include:

| ● | being                                                                                                                                   
 permitted to only disclose two years of audited financial statements in addition to any required unaudited interim financial statements 
 with correspondingly reduced “Management’s Discussion and Analysis of Financial Condition and Results of Operations”                    
 disclosure;                                                                                                                             |

| ● | reduced                                                   
 disclosure about our executive compensation arrangements; |

| ● | not                                                                                      
 being required to hold advisory votes on executive compensation or to obtain stockholder 
 approval of any golden parachute arrangements not previously approved; and               |

| ● | an                                                                                           
 exemption from the auditor attestation requirement in the assessment of our internal control 
 over financial reporting.                                                                    |

We may take advantage of these exemptions until the end of the fiscal year following the fifth anniversary of our initial public offering or such earlier time that we are no longer an emerging growth company. We would cease to be an emerging growth company on the date that is the earliest of (i) the last day of the fiscal year in which we have total annual gross revenue of $1.235 billion or more; (ii) December 31, 2025; (iii) the date on which we have issued more than $1.0 billion in nonconvertible debt during the previous three years; or (iv) the last day of the fiscal year in which we are deemed to be a large accelerated filer under the rules of the SEC, which means the market value of our common stock that is held by non-affiliates exceeds $700 million as of the prior June 30th. We may choose to take advantage of some but not all of these exemptions. We have taken advantage of reduced reporting requirements in this prospectus. Accordingly, the information contained herein may be different from the information you receive from other public companies in which you hold stock. We are also a “smaller reporting company” as defined in the Exchange Act. We may continue to be a smaller reporting company even after we are no longer an emerging growth company. We may take advantage of certain of the scaled