Atlas Lithium Corporation
Rua Bahia, 2463 – Suite 205
Belo Horizonte, Minas Gerais, Brazil 30.160-012
September 14, 2023
VIA EDGAR
United States Securities and Exchange Commission
Office of Energy and Transportation
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Brad Skinner, Office Chief | |
| Michael Purcell, Examiner |
| Re: | Atlas Lithium Corporation | |
| Registration Statement on Form S-3 | ||
| File No. 333-274223 |
Dear Mr. Skinner and Mr. Purcell:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atlas Lithium Corporation 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 18, 2023, or as soon as practicable thereafter.
Please contact Era Anagnosti of DLA Piper LLP (US) at (202) 799-4000 with any questions, and please notify her when this request for acceleration has been granted.
| Sincerely, | |||
| ATLAS LITHIUM CORPORATION | |||
| By: | /s/ Marc Fogassa | ||
| Name: | Fogassa | ||
| Title: | Chief Executive Officer | ||
| cc: | Era Anagnosti, DLA Piper LLP (US) | ||