There's no word yet on whether there will be overlap between Atmos and 48fps theaters.
Atmos is the latest innovation from Dolby and it has been receiving very positive reviews, even if most of the movies it's attached to haven't. That's a bit of a problem – it'd be really nice to see something epic with the new tech. You know, something that's almost guaranteed to be great so you can just sit back and enjoy instead of pick apart the awfulness. That chance comes on December 13th with the release of 'The Hobbit: An Unexpected Journey.'
One thing of particular interest is that this isn't the only new thing that's being put out there with 'The Hobbit.' The film is, in very limited release, going to be shown at 48 frames per second – double the traditional rate.
We've reached out to Dolby to see if there will be any crossover here, but at this time we do not know if any of the Atmos theaters will also be showing the movie at 48fps.
Source: Hollywood Reporter