August 16, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Re: | ATN International, Inc. Registration Statement on Form S-3 (Registration No. 333-266723) |
Ladies & Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ATN International, Inc. hereby requests acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-266723) so that the Registration Statement becomes effective at 4:00 P.M., Eastern Time, on August 18, 2022, or as soon as practicable thereafter.
ATN INTERNATIONAL, INC.
By: | /s/ Mary Mabey |
Name: | Mary Mabey | |
Title: | Senior Vice President, General Counsel and Secretary |
cc: | Laurie A. Cerveny, Esq., Morgan, Lewis & Bockius LLP | |
Bryan S. Keighery, Esq., Morgan, Lewis & Bockius LLP |