Company: ATLN
Filing Date: 2025-06-23
Form Type: S-3
Source: 0001213900-25-056432
Chunk: 43

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-06-23
Form: S-3
Chunk 43
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 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.

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ATLANTIC INTERNATIONAL CORP.

9,925,914 Shares of Common Stock

PROSPECTUS

The date of this Prospectus is ________________, 2025.

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

ITEM 14. OTHER 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             |     |   |  4,255.04 |
| Final filing fee                 |     |   |  4,668.88 |
| Legal fees and expenses          |     |   |    20,000 |
| Accounting fees and expenses     |     |   |     5,000 |
| Transfer agent fees and expenses |     |   |     2,500 |
| Printing and engraving expenses  |     |   |       500 |
| Miscellaneous expenses           |     |   |  3,076.08 |
| Total                            |     | $ | 40,000.00 |

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

ITEM 15. 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 the
corporation or its stockholders for monetary damages for a breach of fiduciary duty as a director, except for breaches of the director’s
duty of loyalty to the corporation or its stockholders, acts or omissions not in good faith or which involve intentional misconduct or
a knowing violation of a law, authorizations of the payments of a dividend or approval of a stock repurchase or redemption in violation
of Delaware corporate law or for any transactions from which the director derived an improper personal benefit. Our certificate of incorporation
will provide that no director will be liable to us or our stockholders for monetary damages for breach of fiduciary duties as a director,
subject to the same exceptions as described above. We also expect to maintain standard insurance policies that provide coverage (1) to
our directors and officers