Correspondence 0001493152-23-000606 from Atlas Lithium Corp (ATLX)
Atlas Lithium Corp
Date: Jan. 5, 2023 · CIK: 0001540684 · Accession: 0001493152-23-000606
AI Filing Summary & Sentiment
File numbers found in text: 333-262399
Show Raw Text
CORRESP
1
filename1.htm
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division of Corporation Finance
100
F Street, N.E.
Washington, D.C. 20549
Re:
Atlas
Lithium Corporation
Registration
Statement on Form S-1
File
No. 333- 262399
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), EF Hutton, division
of Benchmark Investments, LLC, as underwriter, hereby joins Atlas Lithium Corporation. (the “Company”) in requesting
that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-262399)
(the “Registration Statement”) to become effective on Monday, January 9, 2023, at 4:30 p.m., Eastern Time, or as soon
thereafter as practicable, or at such other time as the Company or its outside counsel may orally request via telephone call to the Division
of Corporation Finance of the Securities and Exchange Commission.
Pursuant
to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus
dated January 3, 2023, to underwriters, dealers, institutions, and others prior to the requested effective time of the Registration Statement.
The
undersigned advises that it has complied and will continue to comply, and that it has been informed by the participating underwriters
and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended.
Very
truly yours,
EF
Hutton, division of Benchmark Investments, LLC
By:
/s/
Sam Fleischman
Name:
Sam
Fleischman
Title:
Supervisory
Principal