Is atl.dll harmful?
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This process is considered safe. It is unlikely to pose any harm to your system.

http://www.processlibrary.com/directory/files/atl/19842/

What is atl.dll?
atl.dll (ATL Module for Windows NT (Unicode)) is a component from the software Microsoft (R) Visual C++ version 6.0.9435 by Microsoft Corporation. atl.dll version 6.0.9435 has a file size of 74,810 bytes, and is most commonly found under the directory "$NtServicePackUninstall$" with a creation date of September 18, 2005. This is not a known spyware, adware, or trojan component.

According to Wikipedia, "Visual C++ (also known as MSVC) is an Integrated Development Environment (IDE) product for the C and C++ programming languages engineered by Microsoft.".
Recommended Action for atl.dll