Company: ATLN
Filing Date: 2025-12-05
Form Type: S-3
Source: 0001213900-25-118830
Chunk: 51

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-12-05
Form: S-3
Chunk 51
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 Registrant(3)                                                         |
| 5.1         |     | Opinion of Counsel to Registrant                                                                         |
| 23.1        |     | Consent of RBSM, LLP                                                                                     |
| 23.2        |     | Consent of Davidoff Hutcher & Citron LLP (included in Exhibit 5.1)                                       |
| 24.1        |     | Power of Attorney (included on the signature page)                                                       |
| 107         |     | Filing Fee Table                                                                                         |

| * | To be filed by Amendment to this Registration Statement. |

| (1) | Incorporated by reference to the filing of Form 8-K by the 
 Registrant on August 30, 2023.                             |

| (2) | Incorporated by reference to the filing of the Registration                                                                 
 Statement on Form S-1 (No. 333-254886) filed by the Registrant on March 31, 2021 and declared effective on August 26, 2021. |

| (3) | Incorporated by reference to the filing of Exhibit 3.1 to 
 Form 8-K filed by the Registrant on October 31, 2023.     |

<div align='center'>II-2</div>

(b) Financial Statement Schedules: All schedules are omitted because the required information is inapplicable or the information was previously presented
in the financial statements and the related notes thereto.

Item 17. UNDERTAKINGS

The undersigned registrant hereby undertakes:

(1) To file, during any period in which offers
or sales are being made, a post-effective amendment to this registration statement:

(i) To include any prospectus
required by Section 10(a)(3) of the Securities Act of 1933;

(ii) To reflect in the prospectus
any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding
the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed
that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the
form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no
more than a