Can atheists appreciate/understand Lord of the Ring?

[Lotrelf]

Being theist does not mean you have to be religious. I'm not "religious" if being religious means belonging to a religion. The better word I use for this is SPRITITUAL. Professor certainly wrote his books for all mankind instead of just religious people. But do all the people understand the books?
I started the thread because my experience with atheists has always been bad, so to speak (and I think most of them are arrogant). They doubt God's existence in real life. How are they going to understand characters that are directly affected by "God" or "Eru"? Would they take him as a "character"? Or as an energy? If they do so(energy thought), why not think this is true in real life as well? Or would they say "in Tolkien's world God existed because he saved the world"?
As Prof. said mercy and pity are in divine nature, it's not only true for LotR but for our real lives too. At times it happens when our previous mercy or pity saves us from a disaster. This is what I call "miracle". Miracles do happen; and they take place because of the "divine intervention" Prof. talks about. I don't say atheists can not understand these words, but can they understand the depth of Frodo's actions that saved the world in this context?