Lactate can be broken down in a and converted to ATP?

Liver

Lactate, produced by glycolysis in skeletal muscle, can be transported to the liver via the bloodstream. In the liver, lactate can be converted back into pyruvate through a process known as gluconeogenesis. Pyruvate can then enter the citric acid cycle, generating ATP and producing the reducing equivalents NADH and FADH2. These reducing equivalents can then be used to generate ATP through the process of oxidative phosphorylation in the mitochondria.