Company: JUPGF
Filing Date: 2025-07-25
Form Type: DRS/A
Source: 0001641172-25-021053
Chunk: 132

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-25
Form: DRS/A
Chunk 132
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 Code of Business Conduct, applicable to the Company. |

Environmental, Social, and Corporate Governance

We are deeply committed
to environmental, social, and corporate governance (“ESG”) causes. We have an ESG Chief who coordinates our
efforts in these important matters. Our efforts make a difference in the communities in which we operate. For example, in the last few
years we planted more than 6,000 trees of diverse types for the benefit of local populations in areas in which we operate. We also constructed
over 1,000 small retention walls to preserve and enhance dirt access roads used by such communities.

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Our Board’s Leadership Structure

Our Board of Directors has
discretion to determine whether to separate or combine the roles of Chairman and Chief Executive Officer. Mr. Fogassa has served in both
roles since 2017, and our Board of Directors continues to believe that his combined role is most advantageous to the Company and its stockholders.
Mr. Fogassa possesses in-depth knowledge of the issues, opportunities and risks facing us, as well as our business and our industry. Mr.
Fogassa is best positioned to fulfill the Chairman’s responsibility to develop meeting agendas that focus our Board of Directors’
time and attention on critical matters and to facilitate constructive dialogue among our director on strategic issues.

In addition to Mr. Fogassa’s leadership, the
Board maintains effective independent oversight through a number of governance practices, including open and direct communication with
management, input on meeting agendas, and regular executive sessions.

Code of Business Conduct and Ethics

We adopted a written code
of business conduct and ethics that applies to our directors, officers, and employees, including our principal executive officer, principal
financial officer, principal accounting officer or controller, or persons performing similar functions and agents and representatives,
including consultants. A copy of the code of business conduct and ethics is available on our website at www.atlascriticalminerals.com.
We intend to disclose future amendments to such code, or any waivers of its requirements, applicable to any principal executive officer,
principal financial officer, principal accounting officer or controller, or persons performing similar functions or our directors on our
website identified above. The inclusion of our website address does not include or incorporate by reference the information on our website
into this document.

Insider Trading Policy

We have adopted an insider trading policy that governs the trading in our securities by our directors, officers and certain other covered persons, and which is reasonably designed to promote compliance with applicable insider trading laws