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 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K/A

 (Amendment No. 1)

 (MARK ONE)

 x
 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from to

 Commission file number: 001-12593

 ATN INTERNATIONAL, INC.

 (Exact Name of Registrant as Specified in Its Charter)

 Delaware

 47-0728886

 (State or other jurisdiction
 of

 incorporation or organization)

 (I.R.S. Employer

 Identification No.)

 500 Cummings Center

 Beverly, Massachusetts 01915

 (Address of principal executive offices)

 ( 978) 619-1300

 (Registrant's telephone number, including
area code)

 Securities registered pursuant to Section 12(b) of
the Act:

 Title
 of each class

 Trading
 Symbol(s)

 Name
 of each exchange on which registered

 Common Stock, par value
 $.01 per share

 ATNI

 The Nasdaq Stock Market
 LLC

 Securities registered pursuant to Section 12(g) of
the Act: None

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No x

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange
Act. Yes No x

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days. Yes x No

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405
of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was
required to submit and post such files). Yes x No

 Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company or an emerging growth
company. See definition 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

 x

 Non-accelerated filer

 Smaller reporting company

 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 13(a) of the Exchange Act.

by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of
its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. x

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the
registrant included in the filing reflect the correction of an error to previously issued financial statements.

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant's executive officers during the relevant recovery period pursuant to § 240.10D-1(b).

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No x

 The aggregate market value
of Common Stock held by non-affiliates of the registrant as of June 30, 2023, was approximately $ 394 million based on the closing
price of the registrant's Common Stock as reported on the Nasdaq Global Select Market.

 As of March 15, 2024,
the registrant had 15,481,207 outstanding shares of Common Stock, $.01 par value.

 Audit
 Firm ID

 Auditor
 Name

 Auditor
 Location

 PRICEWATERHOUSECOOPERS
 LLP

 BOSTON, MASSACHUSETTS

 EXPLANATORY NOTE

 This Amendment No. 1
to the Annual Report on Form 10-K/A (this "Amendment No. 1") of ATN International, Inc. (the "Company")
amends the Annual Report on Form 10-K for the fiscal year ended December 31, 2023, which the Company filed with the U.S. Securities
and Exchange Commission (the "SEC") on March 15, 2024 (the "Original Form 10-K").

 The Company is amending the
disclosure included in Part II, Item 9A of the Original Form 10-K to include a clarifying statement of management's
conclusion that the Company maintained effective internal control over financial reporting as of December 31, 2023. The Company added
the following statement, which was inadvertently omitted from the Original Form 10-K:

 "Based on its assessment,
management concluded that, as of December 31, 2023, our internal control over financial reporting was effective based on those criteria."

 Except as described above,
this Amendment No. 1 does not modify or update disclosure in, or exhibits to, the Original Form 10-K. Furthermore, this Amendment
No. 1 does not change any previously reported financial results, nor does it reflect events occurring after the filing date of the
Original Form 10-K. Information not affected by this Amendment No. 1 remains unchanged and reflects the disclosures made at
the time the Original Form 10-K was filed.

 Prior to the Original
Form 10-K, the Company had conducted an assessment of the effectiveness of the Company's internal control over financial
reporting based upon the Internal Control – Integrated Framework (2013 framework) issued by the Committee of Sponsoring
Organizations of the Treadway Commission ("COSO") and concluded that the Company maintained effective internal control
over financial reporting as of December 31, 2023. Furthermore, the Original Form 10-K
certifications of the Company's principal executive officer (Exhibit 31.1) and its principal financial officer
(Exhibit 31.2) stated that they have "designed such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted
accounting principles."

 As required by Rule 12b-15
under the Securities Exchange Act of 1934, as amended, in connection with this Amendment No. 1, our Chief Executive Officer and Chief
Financial Officer are providing Rule 13a-14(a) certifications as included herein. We are amending Item 15 of Part IV solely
to reflect the inclusion of these certifications.

 Item 9A. Controls and Procedures

 Evaluation of Disclosure
Controls and Procedures

 Our
management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure
controls and procedures as of December 31, 2023. Disclosure controls and procedures, as defined in Rules 13a-15(e) and
15d-15(e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), mean controls and other procedures
of an issuer that are designed to ensure that information required to be disclosed by the issuer in the reports that it files or submits
under the Exchange Act is recorded, processed, summarized and reported within the time periods specified by the Securities and Exchange
Commission's ("SEC") rules and forms. Disclosure controls and procedures include, without limitation, controls
and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under
the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive and principal financial
officers, or persons performing similar functions as appropriate to allow timely decisions regarding required disclosure. Management recognizes
that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives,
and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures. Based
on the evaluation of our disclosure controls and procedures as of December 31, 2023, our Chief Executive Officer and Chief Financial
Officer concluded that, as of such date, our disclosure controls and procedures were effective at the reasonable assurance level.

 Management's
Report on Internal Control over Financial Reporting

 Our
management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial
reporting is defined in Rules 13a-15(f) and 15d-15(f) promulgated under the Exchange Act, as a process designed by, or
under the supervision of, our Chief Executive Officer and Chief Financial Officer or persons performing similar functions, and effected
by our Board of Directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes
those policies and procedures that:

 Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions
and dispositions of our assets;

 Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial
statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in
accordance with authorizations of our management and directors; and

 Provide
reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could
have a material effect on the financial statements.

 Our management assessed the effectiveness of our internal control over financial reporting as of December 31, 2023. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") in Internal Control—Integrated Framework (2013). Based on its assessment, management concluded that, as of December 31, 2023, our internal control over financial reporting was effective based on those criteria.

 The effectiveness of our internal control over financial reporting as of December 31, 2023 has
 been audited by PricewaterhouseCoopers LLP, an independent registered public accounting firm, as stated in their report which
 appears on page F-2 of the Original Form 10-K.

 Changes in Internal
Control Over Financial Reporting.

 There
were no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the
Exchange Act) that occurred during the quarter ended December 31, 2023 that have materially affected, or are reasonably likely to
materially affect, our internal control over financial reporting.

 Item 15. Exhibits and Financial Statement
Schedules

 (a) The
following documents are filed as part of this Report:

 (1) Financial
Statements. No financial statements are filed with this Amendment No. 1. The financial statements and notes thereto were included
as part of the Original Form 10-K.

 (2) Exhibits.
The exhibits listed below are filed herewith in response to this Item 15.

 EXHIBIT INDEX

 Exhibit

No.

 Description

 31.3

 Certification of Periodic Report by Principal Executive Officer under Section 302 of the Sarbanes-Oxley Act of 2002.

 31.4

 Certification of Periodic Report by Principal Financial Officer under Section 302 of the Sarbanes-Oxley Act of 2002.

 SIGNATURES

 Pursuant to the requirements
of Section 13 or 15(d) of the Securities Act of 1934, the Registrant has duly caused this Report to be signed on its behalf
by the undersigned, thereunto duly authorized.

 July 29, 2024

 ATN INTERNATIONAL, INC.

 By:

 /s/ Brad W. Martin

 Name:

 Brad W. Martin

 Title:

 Chief Executive Officer

 (Principal Executive Officer)

 July 29, 2024

 ATN INTERNATIONAL, INC.

 By:

 /s/ Carlos R. Doglioli

 Name:

 Carlos R. Doglioli

 Title:

 Chief Financial Officer

 (Principal Financial Officer)