# EDGAR Filing Document

**Accession Number:** 0001540684
**File Stem:** 0001493152-23-000607
**Filing Date:** 2023-1
**Character Count:** 2934
**Document Hash:** c9db279d6a29ea063b35bfbc1ef40d82
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-000607.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0001493152-23-000607

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Atlas Lithium Corp
- **CENTRAL INDEX KEY:** 0001540684
- **STANDARD INDUSTRIAL CLASSIFICATION:** MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
- **IRS NUMBER:** 392078861
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 433 NORTH CAMDEN DRIVE
- **STREET 2:** SUITE 810
- **CITY:** BEVERLY HILLS,
- **STATE:** CA
- **ZIP:** 90210
- **BUSINESS PHONE:** (833) 661-7900

**MAIL ADDRESS:**
- **STREET 1:** 433 NORTH CAMDEN DRIVE
- **STREET 2:** SUITE 810
- **CITY:** BEVERLY HILLS,
- **STATE:** CA
- **ZIP:** 90210

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Brazil Minerals, Inc.
- **DATE OF NAME CHANGE:** 20130128

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Flux Technologies, Corp.
- **DATE OF NAME CHANGE:** 20120127

**Atlas Lithium Corporation**

**Rua Bahia, 2463 - Suite 205**

**Belo Horizonte, Minas Gerais 30.160-012, Brazil**

January 5, 2023

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tim Levenberg

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| | |
|:---|:---|
| **Re:** | **Atlas Lithium Corporation** |
|  | **Registration Statement on Form S-1, as amended** |
|  | **Filed January 28, 2022** |
|  | **File No. 333-262399** |

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Dear Mr. Levenberg:

In accordance with Rule 461 of Regulation C under the Securities Act of 1933, as amended, Atlas Lithium Corporation (the "Company") hereby requests acceleration of the effective date of its Registration Statement on Form S-1, as amended (File No. 333-262399) (the "Registration Statement"). The Company respectfully requests that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on Monday, January 9, 2023, or as soon as practicable thereafter.

The Company understands that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

Please call Lynne Bolduc, Esq. of Fitzgerald Kreditor Bolduc Risbrough, LLP, counsel to the Company, at (949) 788-8900 to confirm the effectiveness of the Registration Statement.

Thank you for your assistance in this matter. Please contact me if you have any comments or questions.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| By: | */s/ Marc Fogassa* |
| Name: | Marc Fogassa |
| Title: | Chief Executive Officer |

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cc: *Disclosure Law Group, a Professional Corporation* <br> Daniel W. Rumsey, Esq.