Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 164

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 164
---
 |
| Transfer agent fees and expenses                    |     | $      | * |
| Printing expenses                                   |     | $      | * |
| Miscellaneous                                       |     | $      | * |
| Total                                               |     | $      | * |

* To be filed by amendment.

<div align='center'>LEGAL MATTERS</div>

The validity of the issuance of the shares of common
stock covered by this prospectus will be passed upon for us by Seward & Kissel LLP, New York, NY, our Marshall Islands counsel. Blank
Rome LLP, New York, New York, is acting as counsel for the underwriters in this offering.

<div align='center'>EXPERTS</div>

Our condensed consolidated financial statements as
of and for the year ended December 31, 2024, 2023 and 2022, appearing in this prospectus, have been audited by Pipara & Co LLP, an
independent registered public accounting firm, as set forth in such reports thereon, included herein. Such financial statements are included
herein in reliance upon the authority of said firm as experts in auditing and accounting in giving said report.

<div align='center'>INTERESTS OF NAMED EXPERTS AND COUNSEL</div>

No expert or counsel named in this prospectus as having
prepared or certified any part of this prospectus or having given an opinion upon the validity of the securities being registered or upon
other legal matters in connection with the registration or offering of the common stock was employed on a contingency basis, or had, or
is to receive, in connection with the offering, a substantial interest, direct or indirect, in the registrant. Nor was any such person
connected with the registrant as a promoter, managing or principal underwriter, voting trustee, director, officer, or employee.

<div align='center'>ENFORCEABILITY OF CERTAIN CIVIL LIABILITIES</div>

We are incorporated under the laws of the Republic
of the Marshall Islands. A majority of the directors and officers named in the prospectus reside outside the United States. In addition,
a substantial portion of the assets and the assets of the directors and officers are located outside the United States. As a result, you
may have difficulty serving legal process within the United States upon Atlas Critical Minerals Corporation or any of these persons. You
may also have difficulty enforcing, both in and outside the United States, judgments you may obtain in United States courts against Atlas
Critical Minerals Corporation or these