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CORRESP Filing

Atlas Lithium Corp
Date: Aug. 29, 2025 · CIK: 0001540684 · Accession: 0001493152-25-012481

Offering / Registration Process

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Document Type
Confidence
SEC Posture
Company Posture

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Reasoning

Date
Aug. 29, 2025
Author
By
Form
CORRESP
Company
Atlas Lithium Corp

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy and Transportation Attention: Claudia Rios Re: Atlas Lithium Corporation Registration Statement on Form S-3 File No. 333- 289805 Filed August 22, 2025

Dear Ms. Rios:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atlas Lithium Corporation (the "Company") 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 3, 2025, or as soon as practicable thereafter.

Please contact Era Anagnosti of DLA Piper LLP (US), counsel to the Company, at (202) 799-4087 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
Antonio de Albuquerque, 156 - 17th Floor

 Belo Horizonte, Minas Gerais, Brazil, 30.112-010

 August
29, 2025

 VIA
EDGAR

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Energy and Transportation

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
 Claudia
 Rios

 Re:
 Atlas
 Lithium Corporation

 Registration
 Statement on Form S-3

 File
 No. 333- 289805

 Filed
 August 22, 2025

 Dear
Ms. Rios:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Atlas Lithium Corporation (the "Company") 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 3, 2025, or as soon as practicable thereafter.

 Please
contact Era Anagnosti of DLA Piper LLP (US), counsel to the Company, at (202) 799-4087 with any questions, and please notify her when
this request for acceleration has been granted.

 Sincerely,

 ATLAS LITHIUM CORPORATION

 By:
 /s/
 Marc Fogassa

 Name:

 Marc Fogassa

 Title:
 Chief Executive Officer

 cc:
Era Anagnosti, DLA Piper LLP (US)