Exhibit 107

 

Calculation of Filing Fee Tables

 

S-3

(Form Type)

 

Atlantic International Corp.

(Exact Name of Registrant as Specified in its Charter)

 

N/A

(Translation of Registrant’s Name into English)

 

Table 1: Newly Registered and Carry Forward Securities

 

    Security Type     Security 
Class Title		     Fee
Calculation
or Carry
Forward
Rule		     Amount
Registered		     Proposed
Maximum
Offering
Price Per
Unit		     Maximum
Aggregate
Offering
Price 		    Fee Rate     Amount of
Registration
Fee		     Carry
Forward
Form
Type		     Carry
Forward
File
Number		     Carry
Forward
Initial
effective
date		     Filing Fee
Previously
Paid In
Connection
with
Unsold
Securities
to be
Carried
Forward		  
Newly Registered Securities  
Fees to Be Paid   Equity   Common Stock   457(f)     9,925,914 (1)     2.80 (3)     27,792,559 (2)   $ .00015310     $     4,255.04                                            
Fees Previously Paid                                                                        
Carry Forward Securities    
Carry Forward Securities                                                                                  
    Total Offering Amounts       27,792,559             $ 4,255.04                                
    Total Fees Previously Paid                                                    
    Total Fee Offsets                     $ 4,255.04 (4)                              
    Net Fee Due                     $ 0                                

 

(1)Relates to common stock, $0.00001 par value per share (the “Common Stock”), of Atlantic International Corp. (“Atlantic”) offered for sale by the Selling Shareholders named in the prospectus of which this Registration Statement is a part.

 

(2)Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered such additional shares of common stock that may be issued because of events such as recapitalizations, stock dividends, stock splits, and similar transactions.

 

(3)Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(f) and 457© under the Securities Act, based on the last closing price of the Common Stock as quoted on the Nasdaq Global Market on June 17, 2025, of $2.80 per share.

 

(4)On June 23, 2023, the Company filed a Registration Statement on Form S-1 (File No. 333-272908) which was declared effective by the Commission on February 12, 2024, however no securities have been issued or sold under the Registration Statement. In connection with such filing the Company paid $19,009.50 in registration fees. On July 2, 2024, the Company filed a Registration Statement on Form S-1 (File no. 333-280653) which was declared effective by the Commission on July 22, 2024 in connection with such filing the Company paid $9,120.15 in registration fees, thus earning a current balance of $9,889.35. On January 23, 2025, the Company filed a Registration Statement on Form S-4/A (File no. 333-284049) in connection with such filing the Company paid $1,539.58 in registration fees, however no securities have been issued or sold under such registration statement, leaving a current balance of $9,889.35. Accordingly, pursuant to Rule 457(p), the Company requests that the registration fee for the current filing is offset with the registration fee previously paid in connection with the filing of the prior Registration Statements

 

 

 

 

 

Table 2: Fee Offset Claims and Sources

 

   Registrant
or Filer
Name		  Form or Filing
Type		  File
Number		  Initial
Filing
Date		  Filing
Date		   Fee
Offset
Claimed		   Security
Type
Associated
with Fee
Offset
Claimed		  Security
Title
Associated
with Fee
Offset
Claimed		  Unsold
Securities
Associated
with Fee
Offset
Claimed		   Aggregate
Offering
Amount
Associated
with Fee
Offset
Claimed		   Fee
Paid
with
Fee
Offset
Source		 
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims                                           
Fee Offset Sources                                           
Rule 457(p) 
Fee Offset Claims  Atlantic International Corp.  S-4/A  333-284049  January 23, 2025       $4,255.04    Equity  Common Stock  $   $      
Fee Offset Sources  Atlantic International Corp.  S-4/A   333-284049       January 23, 2025                        $9,889.35