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                             November 15, 2022

       Marc Fogassa
       Chief Executive Officer and Chairman of the Board
       Atlas Lithium Corporation
       Rua Bahia, 2463, Suite 205
       Belo Horizonte, Minas Gerais 30.160-012
       Brazil

                                                        Re: Atlas Lithium
Corporation
                                                            Amendment No. 5 to
Registration Statement on Form S-1
                                                            Filed November 1,
2022
                                                            File No. 333-262399

       Dear Marc Fogassa:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No.5 to Registration Statement on Form S-1

       Risk Factors
       Our stock price may be volatile, and you could lose all or part of your
investment., page 16

   1.                                                   You disclose that "the
trading price of your common stock following this offering may
                                                        fluctuate substantially
and may be higher or lower than the public offering price. This may
                                                        be especially true for
companies with a small public float." You further disclose that "the
                                                        stock market in
general, and the market for technology companies in particular, have
                                                        experienced extreme
price and volume fluctuations that have often been unrelated or
                                                        disproportionate to the
operating performance of those companies." We note recent
                                                        instances of extreme
stock price run-ups followed by rapid price declines and stock price
                                                        volatility seemingly
unrelated to company performance following a number of recent
 Marc Fogassa
Atlas Lithium Corporation
November 15, 2022
Page 2
      initial public offerings, particularly among companies with relatively
smaller public
      floats. Please revise this risk factor to address the potential for rapid
and substantial price
      volatility and any known factors particular to your offering that may add
to this risk and
      discuss the risks to investors when investing in stock where the price is
changing rapidly.
      Clearly state that such volatility, including any stock-run up, may be
unrelated to your
      actual or expected operating performance and financial condition or
prospects, making it
      difficult for prospective investors to assess the rapidly changing value
of your stock.
       You may contact John Coleman, Mining Engineer, at 202-551-3610 or Craig
Arakawa, Accounting Branch Chief, at 202-551-3650 if you have questions
regarding
engineering comments. Please contact Timothy S. Levenberg, Special Counsel, at
202-551-3707
or Loan Lauren Nguyen, Legal Branch Chief, at 202-551-3642 with any other
questions.



                                                              Sincerely,
FirstName LastNameMarc Fogassa
                                                              Division of
Corporation Finance
Comapany NameAtlas Lithium Corporation
                                                              Office of Energy
& Transportation
November 15, 2022 Page 2
cc:       Lynne Bolduc, Esq.
FirstName LastName