Perhaps not so much a ghost company as a victim of the depression...
1915 Polks lists an Atlas Tool Co at 356 Broadway in 1915, with Franklin Bien Jr as President, and a director.
Other 2 directors (who are also sec/treas) Are Thos. Adam, Chas. Marks
Capitol listed at $5000 , even in 1915 that's not much to start/run a company.
Listed in 1919 Polks as defunct...