Company: JUPGF
Filing Date: 2025-07-25
Form Type: DRS/A
Source: 0001641172-25-021053
Chunk: 162

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-25
Form: DRS/A
Chunk 162
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 exercise and full exercise of the underwriters’ option to purchase additional shares of common stock. The underwriting discount
is equal to the underwritten offering price per share less the amount per share the underwriters pay us for the common stock.

|                                        |     | Per Share of Common Stock(1) |     | Total Without Over Allotment |     | Total With Over Allotment |
|:---------------------------------------|:----|:-----------------------------|:----|:-----------------------------|:----|:--------------------------|
| Underwritten offering price            |     | $                            |     | $                            |     | $                         |
| Underwriting discounts and commissions |     | $                            |     | $                            |     | $                         |
| Non-accountable expense allowance      |     | $                            |     | $                            |     | $                         |
| Proceeds, before expenses, to us       |     | $                            |     | $                            |     | $                         |

| (1) | The fees shown do not include                                                           
 the warrant to purchase shares of common stock issuable to the underwriters at closing. |

We have agreed
to pay the following actual expenses of the underwriters relating to the offering (“Accountable Expenses”): (a) reasonable
and documented fees and expenses of the representatives’ legal counsel incurred in connection with this offering in an amount
up to $200,000 and (b) up to $20,000 of the representative’s non-accountable expenses, including, but not limited
to, IPREO software related expenses, background check(s), tombstones, escrow agent fees, marketing-related expenses (i.e. roadshow, travel,
etc.) and any other expenses incurred by the representatives in connection with the transaction.

Tail Financing

Following the closing of this offering, the Representative shall be entitled to compensation as described in the paragraphs included above and as calculated in the manner described above, with respect to any public or private offering or other financing or capital-raising transaction of any kind undertaken by us (“Tail Financing”) to the extent that such financing is both (i) provided to us by investors that were, during the term of our engagement with the Representative or prior to the Representative’s receipt of a termination notice with respect to its engagement and before the end of said term, brought “over-the-wall” by the Representative or were contacted by A.G.P and (ii) such Tail Financing is consummated at any time within the twelve month period following the expiration or termination of