# EDGAR Filing Document

**Accession Number:** 0001866278
**File Stem:** 0001580642-26-000822
**Filing Date:** 2026-2
**Character Count:** 2278
**Document Hash:** 94748a3f462f285c13ed3ca89d5a5273
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001580642-26-000822.hdr.sgml**: 20260205

**ACCESSION NUMBER**: 0001580642-26-000822

**CONFORMED SUBMISSION TYPE**: 497J

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260205

**DATE AS OF CHANGE**: 20260205

**EFFECTIVENESS DATE**: 20260205

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Atlas U.S. Tactical Income Fund
- **CENTRAL INDEX KEY:** 0001866278

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** PR
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** 497J
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-257154
- **FILM NUMBER:** 26602505

**BUSINESS ADDRESS:**
- **STREET 1:** BUCHANAN OFFICE CENTER, ROAD 165 #40
- **STREET 2:** SUITE 201
- **CITY:** GUAYNABO
- **STATE:** PR
- **ZIP:** 00968
- **BUSINESS PHONE:** 787-781-1301

**MAIL ADDRESS:**
- **STREET 1:** BUCHANAN OFFICE CENTER, ROAD 165 #40
- **STREET 2:** SUITE 201
- **CITY:** GUAYNABO
- **STATE:** PR
- **ZIP:** 00968

## Series and Classes Contracts Data

### Atlas U.S. Tactical Income Fund (Series ID: S000072935)

| Class ID   | Class Name                              | Ticker Symbol   |
|:---|:---|:---|
| C000229637 | Atlas U.S. Tactical Income Fund Class A |  |
| C000229638 | Atlas U.S. Tactical Income Fund Class C |  |

February 5, 2026

**<u>VIA ELECTRONIC TRANSMISSION</u>**

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Att: Filings, Rule 497(j)

**Re: Atlas U.S. Tactical Income Fund, Inc. (the "Fund")**

**File Nos.: 811-23705; 333-257154**

Dear Sir or Madam:

Pursuant to Rule 497(j) under the Securities Act of 1933, as amended (the "1933 Act"), and on behalf of the Fund, I hereby certify that the Fund's Prospectus and Statement of Additional Information dated February 1, 2026 that would have been filed pursuant to paragraph (c) of Rule 497 under the 1933 Act would not have differed from the Prospectus contained in Post-Effective Amendment No. 5 to the Fund's Registration Statement on Form N-1A, which was filed electronically with the Securities and Exchange Commission on January 28, 2026.

Questions related to this filing should be directed to Philip Sineneng of Thompson Hine LLP at (614) 469-3217.

Sincerely,

<u>/s/ Pedro Gonzalez</u>

Secretary