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
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CORRESP
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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.