Company: ATLN
Filing Date: 2025-06-23
Form Type: S-3
Source: 0001213900-25-056432
Chunk: 32

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-06-23
Form: S-3
Chunk 32
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 could make our common stock less attractive to investors.

We are an “emerging
growth company,” as defined in the JOBS Act. We may remain an emerging growth company until as late as December 2026 (the fiscal
year-end following the fifth anniversary of the completion of our initial public offering), though we may cease to be an emerging growth
company earlier under certain circumstances, including (1) if the market value of our common stock that is held by non-affiliates exceeds
$700,000,000 as of any June 30, in which case we would cease to be an emerging growth company as of the following December 31, or (2)
if our gross revenue exceeds $1.235 billion in any fiscal year. Emerging growth companies may take advantage of certain exemptions from
various reporting requirements that are applicable to other public companies, including not being required to comply with the auditor
attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in
our periodic reports and proxy statements and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation
and stockholder approval of any golden parachute payments not previously approved. Investors could find our common stock less attractive
because we may rely on these exemptions. If some investors find our common stock less attractive as a result, there may be a less active
trading market for our common stock and our stock price may be more volatile.

In addition, Section 102
of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section
7(a)(2)(B) of the Securities Act of 1933, as amended, or the Securities Act, for complying with new or revised accounting standards. An
emerging growth company can therefore delay the adoption of certain accounting standards until those standards would otherwise apply to
private companies. We have irrevocably elected to avail ourselves of this exemption from new or revised accounting standards and, therefore,
we will not be subject to the same new or revised accounting standards as other public companies that are not emerging growth companies.

Because we have elected to use the extended transition period for complying with new or revised accounting standards for an emerging growth company our financial statements may not be comparable to companies that comply with public company effective dates.

We have elected to use the
extended transition period for complying with new or revised accounting standards under Section 102(b)(1) of the JOBS Act. This election
allows us