Company: JUPGF
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001493152-25-013292
Chunk: 169

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-15
Form: F-1
Chunk 169
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us, 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 persons in any action, including actions based upon the civil liability
provisions of United States federal or state securities laws. Furthermore, there is substantial doubt that the courts of the Republic
of the Marshall Islands would enter judgments in original actions brought in those courts predicated on United States federal or state
securities laws. See “Risk Factors—Risks Relating to the Marshall Islands.”

Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to our directors, officers and controlling persons, we have been advised
that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.

We have obtained directors’
and officers’ liability insurance against any liability asserted against such person incurred in the capacity of director or officer
or arising out of such status, whether or not