SEC Comment Letter 0000000000-23-009742 to Atlas Lithium Corp (ATLX)

Atlas Lithium Corp
Date: Sept. 1, 2023 · CIK: 0001540684 · Accession: 0000000000-23-009742

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File numbers found in text: 333-274223

Date

September 1, 2023

Author

Marc Fogassa

Form

UPLOAD

Company

Atlas Lithium Corp

Letter

United States securities and exchange commission logo September 1, 2023 Marc Fogassa Chief Executive Officer and Chairman of the Board Atlas Lithium Corporation Rua Bahia, 2463 – Suite 205 Belo Horizonte, Minas Gerais Brazil 30.160-012 Re:Atlas Lithium Corporation Registration Statement on Form S-3 Filed August 25, 2023 File No. 333-274223 Dear Marc Fogassa: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Michael Purcell at 202-551-5351 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Era Anagnosti

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United States securities and exchange commission logo
September 1, 2023
Marc Fogassa
Chief Executive Officer and Chairman of the Board
Atlas Lithium Corporation
Rua Bahia, 2463 – Suite 205
Belo Horizonte, Minas Gerais
Brazil 30.160-012
Re:Atlas Lithium Corporation
Registration Statement on Form S-3
Filed August 25, 2023
File No. 333-274223
Dear Marc Fogassa:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Era Anagnosti

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