Company: ATLN
Filing Date: 2025-12-05
Form Type: S-3
Source: 0001213900-25-118830
Chunk: 10

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-12-05
Form: S-3
Chunk 10
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 and a majority-owned subsidiary of Atlantic (“Atlantic Merger Sub”), Lyneer Investments, LLC, a Delaware limited liability company (“Lyneer”), and IDC Technologies, a California corporation (“IDC”), entered into the Merger Agreement pursuant to which (i) Atlantic Merger Sub was merged with and into Lyneer, with Lyneer continuing as the surviving entity and (ii) Purchaser Sub was merged with and into Lyneer with Lyneer continuing as the surviving entity and as a wholly-owned subsidiary of the Company, collectively by referred to as the Merger.

Our corporate headquarters are located at 270 Sylvan Avenue, Suite 2230, Englewood Cliffs, New Jersey 07632. Our main telephone number at that address is (201) 899-4470, and our website address is www.atlantic-international.com. The information on our website is not part of this prospectus. We have included our website address as a factual reference and do not intend it to be an active link to our website.

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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;