SEC Company Response from ATLAS CRITICAL MINERALS (ATCX) — Jan 6, 2026
ATLAS CRITICAL MINERALS Corp
Date: Jan. 6, 2026 · CIK: 0001684688 · Accession: 0001493152-26-000549
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290242
Letter
January 6, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
F Street, NE
Washington, D.C. 20549
Attn: Claudia Rios, Office of Energy & Transportation
Irene Barberena-Meissner, Office of Energy & Transportation
Re: Atlas Critical Minerals Corporation
Registration Statement on Form F-1 Filed September 15, 2025 File No. 333-290242 Acceleration Request Requested Date: January 8, 2026 Requested Time: 5:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atlas Critical Minerals Corporation (the " Registrant ") hereby requests that the above-referenced Registration Statement on Form F-1 (File No. 333-290242) (the " Registration Statement ") be declared effective at the "Requested Date" and "Requested Time" set forth above, or as soon as practicable thereafter, unless the Registrant or its counsel requests via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission that the Registration Statement be declared effective as such other time.
We request that we be notified of the effectiveness of the Registration Statement by telephone to Era Anagnosti of DLA Piper LLP (US) at (202) 799-4087. Thank you for your assistance.
Very
truly yours,
Atlas
Critical Minerals Corporation
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CORRESP 1 filename1.htm January 6, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Claudia Rios, Office of Energy & Transportation Irene Barberena-Meissner, Office of Energy & Transportation Re: Atlas Critical Minerals Corporation Registration Statement on Form F-1 Filed September 15, 2025 File No. 333-290242 Acceleration Request Requested Date: January 8, 2026 Requested Time: 5:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atlas Critical Minerals Corporation (the " Registrant ") hereby requests that the above-referenced Registration Statement on Form F-1 (File No. 333-290242) (the " Registration Statement ") be declared effective at the "Requested Date" and "Requested Time" set forth above, or as soon as practicable thereafter, unless the Registrant or its counsel requests via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission that the Registration Statement be declared effective as such other time. We request that we be notified of the effectiveness of the Registration Statement by telephone to Era Anagnosti of DLA Piper LLP (US) at (202) 799-4087. Thank you for your assistance. Very truly yours, Atlas Critical Minerals Corporation /s/ Marc Fogassa Marc Fogassa Chief Executive Officer cc: Era Anagnosti (DLA Piper LLP (US))