Company: JUPGF
Filing Date: 2025-12-08
Form Type: F-1/A
Source: 0001493152-25-026653
Chunk: 175

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-12-08
Form: F-1/A
Chunk 175
---
IAN LAWS AND REGULATIONS. DOCUMENTS RELATING TO THE SHARES, AS
WELL AS THE INFORMATION CONTAINED THEREIN, MAY NOT BE SUPPLIED TO THE PUBLIC, AS A PUBLIC OFFERING IN BRAZIL OR BE USED IN CONNECTION
WITH ANY OFFER FOR SUBSCRIPTION OR SALE OF THE SHARES TO THE PUBLIC IN BRAZIL.

| 127 |

<div align='center'>EXPENSES
RELATED TO THE OFFERING</div>

The
following table sets forth the costs and expenses, other than the underwriting discounts and commissions and expenses, payable by us
in connection with this offering. All amounts shown are estimates and subject to future contingencies, except the SEC registration fee,
the FINRA filing fee, and the Nasdaq Capital Market entry and listing fee.

| Description                              |     | Amount |            |
|:-----------------------------------------|:----|:-------|-----------:|
| Securities                               
 and Exchange Commission registration fee |     | $      |   1,505.71 |
| Financial                                
 Industry Regulatory Authority filing fee |     | $      |   2,475.25 |
| Nasdaq                                   
 Capital Market entry and listing fee     |     | $      |  50,000.00 |
| Accounting                               
 and audit fees and expenses              |     | $      |  75,000.00 |
| Legal                                    
 fees and expenses                        |     | $      | 300,000.00 |
| Transfer                                 
 agent fees and expenses                  |     | $      |   5,000.00 |
| Printing                                 
 expenses                                 |     | $      |   5,000.00 |
| Miscellaneous                            |     | $      |  30,000.00 |
| Total                                    |     | $      | 468,980.96 |

<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 Holland & Knight LLP, New York,
NY, our Marshall Islands counsel. Certain legal matters in connection with this offering will be passed upon for us by
Disclosure Law Group, a professional corporation, San Diego, California. 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,