The photo below, from the Library of Congress, shows the hotel in 1882. The Queen Anne style building was built in 1877 by John L. Damon. There were multiple dining rooms, as well as private dining rooms, an immense ballroom, game rooms, roulette parlor, as well as several bars and lounges. Damon's son took over the establishment, but he sold the hotel in 1924. Several sources mentioned the hotel was on the verge of bankruptcy when the fire took place. After the fire multiple houses were built on the property, but eventually the land was turned into seaside condominiums.

Famous guests included President William McKinley, presidential candidate William Jennings Bryon who gave a speech in the ballroom, and Enrico Caruso who performed at the hotel.

The Detroit Publishing Company photo here shows the same building and beach in 1920. In this photo the photographers shack is gone, and the bathhouse has been moderately modernized. The beach in this photo looks much larger, but this photo may have been taken at low tide.

The newspaper article about the fire below is from the Lowell [Massachusetts] Sun on January 8, 1927, Page 4.

Here's what that same spot looked like in 2010. I prefer the old hotel.

Sadly, the Atlantic House conflagration has apparently been relegated to a minor footnote in history by other events occurring on the same day (as often happens), such as the beginning of regular commercial transatlantic telephone service and the Harlem Globetrotters playing their first basketball game (in Hinckley, Illinois).