Atlas Comics is the 1950s comic book publishing company that would evolve into Marvel Comics. Magazine and paperback-novel publisher Martin Goodman, whose business strategy involved having a multitude of corporate entities, used Atlas as the umbrella name for his comic-book division during this time. Atlas was located on the 14th floor of the Empire State Building.This company is distinct from the 1970s comic-book company, also founded by Goodman, that is generally known as Atlas/Seaboard Comics.