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