Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 227

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 227
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expenses for the offering will be approximately $276,650.

Yorkville has represented
to us that at no time prior to the date of the SEPA has Yorkville, its sole member, any of their respective officers, or any entity managed
or controlled by Yorkville or its sole member, engaged in or effected, in any manner whatsoever, directly or indirectly, for its own account
or for the account of any of its affiliates, any short sale (as such term is defined in Rule 200 of Regulation SHO of the Exchange Act)
of our common stock or any hedging transaction, which establishes a net short position with respect to our common stock. Yorkville has
agreed that during the term of the SEPA, none of Yorkville, its sole member, any of their respective officers, or any entity managed or
controlled by Yorkville or its sole member, will enter into or effect, directly or indirectly, any of the foregoing transactions for its
own account or for the account of any other such person or entity.

We have advised Yorkville
that it is required to comply with Regulation M promulgated under the Exchange Act. With certain exceptions, Regulation M precludes Yorkville,
any affiliated purchasers, and any broker-dealer or other person who participates in the distribution from bidding for or purchasing,
or attempting to induce any person to bid for or purchase any security which is the subject of the distribution until the entire distribution
is complete. Regulation M also prohibits any bids or purchases made in order to stabilize the price of a security in connection with the
distribution of that security. All of the foregoing may affect the marketability of the securities offered by this prospectus.

This offering will terminate
on the date that all shares of our common stock offered by this prospectus have been sold by Yorkville.

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<div align='center'>MATERIAL U.S. FEDERAL INCOME TAX CONSEQUENCES
TO NON-U.S. HOLDERS</div>

The following is a discussion
of certain material U.S. federal income tax consequences to Non-U.S. holders (as defined below) of the ownership and disposition of shares
of our Common Stock that are being offered pursuant to this prospectus. This discussion applies only to holders that hold shares of our
Common Stock as capital assets within the meaning of Section 1221 of the Code (the “Code”) (generally, property held for investment).

This discussion is a summary
only and does not describe all of the tax consequences that may