SEC Comment Letter for ATLAS CRITICAL MINERALS Corp (ATCX) (CIK 0001684688) (ATCX) — Jan 10, 2018
ATLAS CRITICAL MINERALS Corp (ATCX) (CIK 0001684688)
Date: Jan. 10, 2018 · CIK: 0001684688 · Accession: 0000000000-18-000914
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-214872
Letter
Mail Stop 3561 January 9 , 2018 Via E -mail Mr. Marc Fogassa Chief Executive Officer Jupiter Gold Corporation Rua Vereador Jo ão Alves Praes no 95-A Olhos D 'Água, MG 39398 -000, Brasil
Re: Jupiter Gold Corporation Form 20-F for the Fiscal Year Ended December 31, 2016 Filed May 15, 2017 File No. 333-214872
Dear Mr. Fogassa :
We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Sincerely ,
/s/ John Reynolds
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Mail Stop 3561 January 9 , 2018 Via E -mail Mr. Marc Fogassa Chief Executive Officer Jupiter Gold Corporation Rua Vereador Jo ão Alves Praes no 95-A Olhos D 'Água, MG 39398 -000, Brasil Re: Jupiter Gold Corporation Form 20-F for the Fiscal Year Ended December 31, 2016 Filed May 15, 2017 File No. 333-214872 Dear Mr. Fogassa : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely , /s/ John Reynolds John Reynolds Assistant Director Offices of Beverages, Apparel and Mining