# EDGAR Filing Document

**Accession Number:** 0000879585
**File Stem:** 0001104659-26-031267
**Filing Date:** 2026-3
**Character Count:** 20074
**Document Hash:** 1d4375d330a777bb1a68602ac5418568
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-031267.hdr.sgml**: 20260318

**ACCESSION NUMBER**: 0001104659-26-031267

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 13

**FILED AS OF DATE**: 20260318

**DATE AS OF CHANGE**: 20260318

**EFFECTIVENESS DATE**: 20260318

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ATN International, Inc.
- **CENTRAL INDEX KEY:** 0000879585
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 470728886
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294422
- **FILM NUMBER:** 26770513

**BUSINESS ADDRESS:**
- **STREET 1:** 500 CUMMINGS CENTER
- **CITY:** BEVERLY
- **STATE:** MA
- **ZIP:** 01915
- **BUSINESS PHONE:** 9786191300

**MAIL ADDRESS:**
- **STREET 1:** 500 CUMMINGS CENTER
- **CITY:** BEVERLY
- **STATE:** MA
- **ZIP:** 01915

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ATLANTIC TELE NETWORK INC /DE
- **DATE OF NAME CHANGE:** 19930328

As filed with the Securities and Exchange Commission on March 18, 2026

Registration No. 333-

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C. 20549

**FORM S-8**

**REGISTRATION STATEMENT**

*Under*

*The Securities Act of 1933*

**ATN INTERNATIONAL, INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **47-0728886** |
| (State or other jurisdiction<br> of incorporation or organization) | (IRS Employer Identification No.) |

---

**500 Cummings Center, Suite 2450**

**Beverly, Massachusetts 01915**

(Address of principal executive offices) (Zip Code)

**ATN International, Inc. 2023 Equity Incentive Plan**

(Full title of the plan)

**Brad W. Martin**

**President and Chief Executive Officer**

**ATN International, Inc.**

**500 Cummings Center, Suite 2450**

**Beverly, Massachusetts 01915**

(Name and address of agent for service)

**(978) 619-1300**

(Telephone number, including area code, of agent for service)

***Copies to:***

**Laurie A. Cerveny**

**Alexandra M. Good**

**Morgan, Lewis & Bockius LLP**

**One Federal Street**

**Boston, Massachusetts 02110**

**Telephone: (617) 341-7700**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act. ◻

Large accelerated filer ◻ Accelerated filer ⌧ <br> Non-accelerated filer ◻ Smaller reporting company ⌧ <br> Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ◻

**EXPLANATORY NOTE**

Following stockholder approval of the ATN International, Inc. 2023 Equity Incentive Plan (the "2023 Plan") at the 2023 Annual Meeting of Stockholders of ATN International, Inc. (the "Registrant"), on August 3, 2023, the Registrant filed a Registration Statement on [Form S-8 (File No. 333-273644)](https://www.sec.gov/Archives/edgar/data/879585/000110465923087277/tm2322632d1_s8.htm) (the "Prior Registration Statement") with the Securities and Exchange Commission (the "Commission") to register the offer and sale of 1,432,070 shares of the Registrant's common stock, par value $0.01 (the "Common Stock"), under the 2023 Plan. Pursuant to its terms, if an award granted under the 2023 Plan or its predecessor plan, the ATN International, Inc. 2008 Equity Incentive Plan, expires, or is terminated, surrendered, cancelled, or forfeited or exchanged without issuance of the shares underlying such award, the shares subject to such award become available again and are returned to the available pool of shares of Common Stock reserved for issuance under the 2023 Plan (such shares, the "Returned Shares").

This Registration Statement on Form S-8 (this "Registration Statement") is being filed pursuant to General Instruction E to Form S-8 by the Registrant to register the offer and sale of 253,531 Returned Shares. The Returned Shares are securities of the same class and relate to the same employee benefit plan for which the Prior Registration Statement was filed and is effective. In accordance with General Instruction E of Form S-8, the contents of the Prior Registration Statement are incorporated by reference herein, and the information required by Form S-8 is omitted, except as supplemented by the information set forth below.

**PART II**

**Information Required in the Registration Statement**

**Item 3. Incorporation of Documents by Reference.**

The Registrant hereby incorporates by reference into this Registration Statement the following documents previously filed with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Registrant's [Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (filed with the Commission on March 16, 2026)](https://www.sec.gov/ix?doc=/Archives/edgar/data/879585/000110465926028515/atni-20251231x10k.htm) ;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Registrant's [Current Report on Form 8-K, filed with the Commission on February 13, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/879585/000110465926015368/tm266203d1_8k.htm) ; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The description of the Common Stock
contained in [Exhibit 4.1](http://www.sec.gov/Archives/edgar/data/879585/000155837020001867/ex-4d1.htm) to the Registrant's Amendment No. 1 to the [Annual Report on Form 10-K for the fiscal year ended December 31, 2019 (filed with the Commission on April 29, 2020)](https://www.sec.gov/ix?doc=/Archives/edgar/data/879585/000110465920053257/tm2017860-2_10ka.htm) , and including any amendments or reports filed with the
SEC for the purpose of updating such description.

To the extent that any information contained in any Current Report on Form 8-K, or any exhibit thereto, was furnished to, rather than filed with, the Commission, such information or exhibit is specifically not incorporated by reference herein.

All reports and other documents that the Registrant subsequently files with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act after the date of this Registration Statement and prior to the filing of a post-effective amendment that indicates that the Registrant has sold all of the securities offered under this Registration Statement or deregisters the distribution of all such securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date that the Registrant files such report or document.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document that also is, or is deemed to be, incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 8. Exhibits.**

A list of exhibits filed herewith is contained in the Exhibit Index that immediately precedes the signature page hereto and is incorporated herein by reference.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| <u>Exhibit Number</u> | <u>Exhibit</u> |
| [5.1\*](tm269001d1_ex5-1.htm) | [Opinion of Morgan, Lewis & Bockius LLP.](tm269001d1_ex5-1.htm) |
| [23.1\*](tm269001d1_ex23-1.htm) | [Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.](tm269001d1_ex23-1.htm) |
| [23.2\*](tm269001d1_ex5-1.htm) | [Consent of Morgan, Lewis & Bockius LLP (included in Exhibit 5.1).](tm269001d1_ex5-1.htm) |
| [24.1\*](#a_001) | [Power of Attorney (included on signature pages hereto).](#a_001) |
| [99.1](https://www.sec.gov/Archives/edgar/data/879585/000110465923070852/tm2318613d1_ex10-1.htm) | [ATN International, Inc. 2023 Equity Incentive Plan effective June 6, 2023 (incorporated by reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K (File No. 001-12593) filed on June 13, 2023).](https://www.sec.gov/Archives/edgar/data/879585/000110465923070852/tm2318613d1_ex10-1.htm) |
| [107\*](tm269001d1_ex-filingfees.htm) | [Filing Fee Table](tm269001d1_ex-filingfees.htm) |

---

\* Filed herewith.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Beverly, Commonwealth of Massachusetts on this 18th day of March, 2026.

---

| | |
|:---|:---|
| **ATN INTERNATIONAL, INC.** | **ATN INTERNATIONAL, INC.** |
| By: | /s/ Brad W. Martin |
|  | Brad W. Martin |
|  | Chief Executive Officer |

---

**<u>POWER OF ATTORNEY</u>**

**KNOW ALL PERSONS BY THESE PRESENTS:**

That each person whose signature appears below constitutes and appoints Brad W. Martin and Mary Mabey, and each of them, as such person's true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for such person and in such person's name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as such person might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his or her substitutes, may lawfully do or cause to be done by virtue thereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated:

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Brad W. Martin | Director and Chief Executive Officer (Principal Executive Officer) | March 18, 2026 |
| Brad W. Martin | Director and Chief Executive Officer (Principal Executive Officer) |  |
| /s/ Carlos Doglioli | Chief Financial Officer (Principal Financial and Accounting Officer) | March 18, 2026 |
| Carlos Doglioli | Chief Financial Officer (Principal Financial and Accounting Officer) |  |
| /s/ Michael T. Prior | Executive Chairman | March 18, 2026 |
| Michael T. Prior |  |  |
| /s/ Bernard Bulkin | Director | March 18, 2026 |
| Bernard Bulkin |  |  |
| /s/ April V. Henry | Director | March 18, 2026 |
| April V. Henry |  |  |
| /s/ Derek Hudson | Director | March 18, 2026 |
| Derek Hudson |  |  |
| /s/ Patricia Jacobs | Director | March 18, 2026 |
| Patricia Jacobs |  |  |
| /s/ Pamela F. Lenehan | Director | March 18, 2026 |
| Pamela F. Lenehan |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

**OPINION OF COUNSEL**

March 18, 2026

ATN International, Inc.<br> 500 Cummings Center, Suite 2450

Beverly, Massachusetts 01915

Re: ATN International, Inc. Registration Statement on Form S-8

Ladies and Gentlemen:

We have acted as counsel to ATN International, Inc., a Delaware corporation (the "Company"), in connection with its filing of a Registration Statement on Form S-8 (the "Registration Statement") under the Securities Act of 1933, as amended (the "Act"), with the Securities and Exchange Commission (the "SEC") on the date hereof. The Registration Statement relates to the registration of the offer and sale of 253,521 shares (the "Shares") of the Company's common stock, $0.01 par value per share, reserved for issuance under the ATN International, Inc. 2023 Equity Incentive Plan (the "2023 Plan").

In connection with this opinion letter, we have examined the Registration Statement and originals, or copies certified or otherwise identified to our satisfaction, of (i) the Company's Restated Certificate of Incorporation, as amended to date (the "Restated Articles"), (ii) the Company's Bylaws, as amended and restated, (iii) certain resolutions of the Board of Directors of the Company relating to the Registration Statement, (iv) the 2023 Plan, and (v) such other documents, records, and other instruments as we have deemed appropriate for the purposes of the opinions set forth herein.

We have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity of the documents submitted to us as originals, the conformity with the originals of all documents submitted to us as certified, facsimile, or photostatic copies and the authenticity of the originals of all documents submitted to us as copies. With respect to matters of fact relevant to our opinions as set forth below, we have relied upon certificates of officers of the Company, representations made by the Company in documents examined by us, and representations of officers of the Company. We have also obtained and relied upon such certificates and assurances from public officials as we have deemed necessary for the purposes of our opinions set forth below.

Based upon the foregoing and subject to the qualifications and assumptions stated herein, we are of the opinion, as of the date hereof, that the Shares have been duly authorized by the Company and, when issued by the Company in accordance with the provisions of the 2023 Plan, will be validly issued, fully paid, and non-assessable.

The opinions expressed herein are limited to the Federal laws of the United States and the Delaware General Corporation Law, and we express no opinion as to laws of any other jurisdiction.

We hereby consent to the use of this opinion as Exhibit 5.1 to the Registration Statement. In giving such consent, we do not hereby admit that we are acting within the category of persons whose consent is required under Section 7 of the Act or the rules or regulations of the SEC thereunder.

Very truly yours,

/s/ MORGAN, LEWIS & BOCKIUS LLP

## Exhibit 23.1

**EXHIBIT 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of ATN International, Inc. of our report dated March 16, 2026 relating to the financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears in ATN International, Inc.'s Annual Report on Form 10-K for the year ended December 31, 2025.

/s/ PricewaterhouseCoopers LLP

Boston, Massachusetts

March 18, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

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| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **ATN International, Inc.**  |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Other | Common Stock, par value $0.01 per share | Other | 253531 | $25.61 | $6492928.91 | 0.0001381 | $896.67 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $6492928.91  |  | $896.67  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $896.67  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> (a) Pursuant to Rule 416 of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 shall also cover any additional shares of common stock, par value $0.01 per share ("Common Stock"), of ATN International, Inc. (the "Registrant") which become issuable under the ATN International, Inc. 2023 Equity Incentive Plan by reason of any stock dividend, stock splits, recapitalization, or other similar transaction effected without the Registrant's receipt of consideration which results in an increase in the number of the outstanding shares of Common Stock. (b) Estimated solely for purpose of determining the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act, based on the average of the high and low prices of the Common Stock as reported by The Nasdaq Stock Market on March 16, 2026.

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| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

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