SEC Comment Letter for Atlas Lithium Corp (ATLX) (CIK 0001540684) (ATLX) — Oct 1, 2014
Atlas Lithium Corp (ATLX) (CIK 0001540684)
Date: Oct. 1, 2014 · CIK: 0001540684 · Accession: 0000000000-14-049273
AI Filing Summary & Sentiment
Reasoning
Letter
October 1 , 2014 Via E -mail Mr. Marc Fogassa Chief Executive Officer Brazil Minerals, Inc. 155 North Lake Avenue, Suite 800 Pasadena, CA 91101
Re: Brazil Minerals, Inc. Registration Statement on Form 10 Filed April 29, 2014 Form 10 -K for Fiscal Year Ended December 31, 2013 Filed April 15, 2014 File No. 000 -55191
Dear Mr. Fogassa :
We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and a ll applicable rules require.
Sincerely,
/s/ Pamela Howell
for
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October 1 , 2014 Via E -mail Mr. Marc Fogassa Chief Executive Officer Brazil Minerals, Inc. 155 North Lake Avenue, Suite 800 Pasadena, CA 91101 Re: Brazil Minerals, Inc. Registration Statement on Form 10 Filed April 29, 2014 Form 10 -K for Fiscal Year Ended December 31, 2013 Filed April 15, 2014 File No. 000 -55191 Dear Mr. Fogassa : We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and a ll applicable rules require. Sincerely, /s/ Pamela Howell for John Reynolds Assistant Director