Company: ATLN
Filing Date: 2025-12-10
Form Type: S-3/A
Source: 0001213900-25-120180
Chunk: 23

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-12-10
Form: S-3/A
Chunk 23
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 to retain future earnings, if any, to finance the expansion of our business, and we do not anticipate that any cash dividends will be paid in the foreseeable future. Our future payment of dividends will depend on our earnings, capital requirements, expansion plans, financial condition and other relevant factors that our board of directors may deem relevant. Our accumulated deficit currently limits our ability to pay cash dividends.

<div align='center'>LEGAL MATTERS</div>

The validity of the shares of common stock offered by this prospectus will be passed upon for us by Davidoff Hutcher & Citron LLP (“DHC”), New York, New York. DHC owns 20,000 shares of common stock of the Company.

<div align='center'>EXPERTS</div>

The financial statements of Atlantic International and its subsidiaries as of and for the years ended December 31, 2024 and 2023 incorporated by reference in this prospectus have been audited by RBSM LLP, an independent registered public accounting firm as set forth in their report, and are incorporated in reliance upon such report given on the authority of such firm as experts in accounting and auditing.

<div align='center'>12

$250,000,000

Common Stock

Preferred Stock

Subscription Rights

Units

Atlantic International Corp.

PROSPECTUS

__________________, 2025

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

ITEM 13. EXPENSES OF ISSUANCE AND DISTRIBUTION

The expenses in connection with the issuance
and distribution of the securities being registered, other than underwriting discounts and commissions, are estimated below:

| SEC registration fee             |     | $ | 34,525 |
| FINRA filing fee                 |     |   |      * |
| Legal fees and expenses          |     |   | 20,000 |
| Accounting fees and expenses     |     |   |  5,000 |
| Transfer agent fees and expenses |     |   |  2,000 |
| Printing and engraving expenses  |     |   |  1,000 |
| Miscellaneous expenses           |     |   |    475 |
| Total                            |     | $ | 63,000 |

| * | Estimated expenses are                       
 presently not known and cannot be estimated. |

ITEM 14. INDEMNIFICATION OF DIRECTORS AND OFFICERS

Section 102 of the General Corporation
Law of the State of Delaware permits a corporation to eliminate the personal liability of directors of a corporation to