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Correspondence 0001493152-23-000607 from Atlas Lithium Corp (ATLX)

Atlas Lithium Corp
Date: Jan. 5, 2023 · CIK: 0001540684 · Accession: 0001493152-23-000607

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File numbers found in text: 333-262399

Date
Jan. 5, 2023
Author
Chief
Form
CORRESP
Company
Atlas Lithium Corp

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Tim Levenberg Re: Atlas Lithium Corporation Registration Statement on Form S-1, as amended Filed January 28, 2022 File No. 333-262399

Dear Mr. Levenberg:

In accordance with Rule 461 of Regulation C under the Securities Act of 1933, as amended, Atlas Lithium Corporation (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1, as amended (File No. 333-262399) (the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on Monday, January 9, 2023, or as soon as practicable thereafter.

The Company understands that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

Please call Lynne Bolduc, Esq. of Fitzgerald Kreditor Bolduc Risbrough, LLP, counsel to the Company, at (949) 788-8900 to confirm the effectiveness of the Registration Statement.

Thank you for your assistance in this matter. Please contact me if you have any comments or questions.

Very
truly yours,
By:
/s/
Marc Fogassa

Show Raw Text
CORRESP
1
filename1.htm

Atlas
Lithium Corporation

Rua
Bahia, 2463 - Suite 205

Belo
Horizonte, Minas Gerais 30.160-012, Brazil

January
5, 2023

VIA
EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Tim Levenberg

    Re:
    Atlas
    Lithium Corporation

    Registration
    Statement on Form S-1, as amended

    Filed
    January 28, 2022

    File
    No. 333-262399

Dear
Mr. Levenberg:

In
accordance with Rule 461 of Regulation C under the Securities Act of 1933, as amended, Atlas Lithium Corporation (the “Company”)
hereby requests acceleration of the effective date of its Registration Statement on Form S-1, as amended (File No. 333-262399) (the “Registration
Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:30 p.m., Eastern Time,
on Monday, January 9, 2023, or as soon as practicable thereafter.

The
Company understands that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company
that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by
the Registration Statement.

Please
call Lynne Bolduc, Esq. of Fitzgerald Kreditor Bolduc Risbrough, LLP, counsel to the Company, at (949) 788-8900 to confirm the effectiveness
of the Registration Statement.

Thank
you for your assistance in this matter. Please contact me if you have any comments or questions.

    Very
    truly yours,

    By:
    /s/
    Marc Fogassa

    Name:
    Marc
    Fogassa

    Title:
    Chief
    Executive Officer

    cc:
    Disclosure
    Law Group, a Professional Corporation

                         Daniel
    W. Rumsey, Esq.