Correspondence 0001493152-23-032636 from Atlas Lithium Corp (ATLX)

Atlas Lithium Corp
Date: Sept. 14, 2023 · CIK: 0001540684 · Accession: 0001493152-23-032636

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File numbers found in text: 333-274223

Date

Sept. 14, 2023

Author

ATLAS

Form

CORRESP

Company

Atlas Lithium Corp

Letter

VIA EDGAR United States Securities and Exchange Commission Office of Energy and Transportation Division of Corporation Finance Attention: Re: Atlas Lithium Corporation Registration Statement on Form S-3 File No. 333-274223

Dear Mr. Skinner and Mr. Purcell:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atlas Lithium Corporation hereby requests that the effective date of the above referenced Registration Statement on Form S-3 be accelerated so that it will become effective at 4:00 p.m. Eastern time on September 18, 2023, or as soon as practicable thereafter.

Please contact Era Anagnosti of DLA Piper LLP (US) at (202) 799-4000 with any questions, and please notify her when this request for acceleration has been granted.

Sincerely,
ATLAS
LITHIUM CORPORATION

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CORRESP
1
filename1.htm

Atlas
Lithium Corporation

Rua
Bahia, 2463 – Suite 205

Belo
Horizonte, Minas Gerais, Brazil 30.160-012

September
14, 2023

VIA
EDGAR

United
States Securities and Exchange Commission

Office
of Energy and Transportation

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Attention:

    Brad
    Skinner, Office Chief

    Michael
    Purcell, Examiner

    Re:

    Atlas
    Lithium Corporation

    Registration
    Statement on Form S-3

    File
    No. 333-274223

Dear
Mr. Skinner and Mr. Purcell:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Atlas Lithium Corporation hereby requests that the effective date of the above
referenced Registration Statement on Form S-3 be accelerated so that it will become effective at 4:00 p.m. Eastern time on September
18, 2023, or as soon as practicable thereafter.

Please
contact Era Anagnosti of DLA Piper LLP (US) at (202) 799-4000 with any questions, and please notify her when this request for acceleration
has been granted.

    Sincerely,

    ATLAS
    LITHIUM CORPORATION

    By:
    /s/
    Marc Fogassa

    Name:
    Fogassa

    Title:
    Chief
    Executive Officer

    cc:
    Era
    Anagnosti, DLA Piper LLP (US)

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