Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 3

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 3
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 SHARES ELIGIBLE FOR FUTURE SALE                                                       |  119 |
| MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS                                       |  120 |
| UNDERWRITING                                                                          |  124 |
| EXPENSES RELATED TO THE OFFERING                                                      |  128 |
| LEGAL MATTERS                                                                         |  128 |
| EXPERTS                                                                               |  128 |
| INTERESTS OF NAMED EXPERTS AND COUNSEL                                                |  128 |
| ENFORCEABILITY OF CERTAIN CIVIL LIABILITIES                                           |  128 |
| WHERE YOU CAN FIND MORE INFORMATION                                                   |  129 |
| INDEX TO FINANCIAL STATEMENTS                                                         |  F-1 |

Through and including the 25th day after the date of this prospectus, all dealers effecting transactions in these securities, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to a dealer’s obligation to deliver a prospectus when acting as an underwriter and with respect to an unsold allotment or subscription.

You should rely only on the information contained in this prospectus or in any free writing prospectus we or the underwriters may authorize to be delivered or made available to you. Neither we nor the underwriters have authorized anyone to provide you with different information. We are offering to sell, and seeking offers to buy, shares of common stock only in jurisdictions where offers and sales are permitted. The information in this prospectus is accurate only as of the date of this prospectus, regardless of the time of delivery of this prospectus or of any sale of shares of our common stock. Our business, financial condition, operating results and prospects may have changed since that date.

For investors outside of the United States:No action is being taken in any jurisdiction outside of the United States that would permit a public offering of the shares of our common stock or possession or distribution of this prospectus in any such jurisdiction. Persons outside of the United States who come into possession of this prospectus must inform themselves about, and observe any restrictions relating to, the offering of the shares of common stock and the distribution of this prospectus outside of the United States.

As used in this prospectus, unless the context indicates otherwise, references to “Atlas Critical Minerals,” “Jupiter Gold Corporation,” “we,” the “Company,” “our,” and “us” refer to Atlas Critical Minerals Corporation, a Republic of the Marshall Islands corporation, and references to the “Board”