United States securities and exchange commission logo October 10, 2023 Michael T. Prior Chief Executive Officer ATN International, Inc. 500 Cummings Center, Suite 2450 Beverly, MA 01915 Re: ATN International, Inc. Definitive Proxy Statement on Schedule 14A Filed April 27, 2023 File No. 001-12593 Dear Michael T. Prior: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Disclosure Review Program