Company: JUPGF
Filing Date: 2025-05-02
Form Type: DRS
Source: 0001641172-25-008279
Chunk: 187

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-05-02
Form: DRS
Chunk 187
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 compensatory plan arrangement.

| II-4 |

<div align='center'>SIGNATURES</div>

Pursuant to the requirements
of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form F-1 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Belo Horizonte, State of Minas Gerais, of Brazil, on ,
2025.

| Atlas Critical Minerals Corporation |                         |
| By:                                 |                         |
|                                     | Marc Fogassa            |
|                                     | Chief Executive Officer |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL MEN BY THESE PRESENTS,Each person whose signature appears below constitutes and appoints Marc Fogassa his true and lawful attorney-in-fact and agent, with
full power of substitution and resubstitution for him and in his name, place and stead, and in any and all capacities, to sign for him
and in him name in the capacities indicated below any and all amendments (including post-effective amendments) to this registration statement
(or any other registration statement for the same offering that is to be effective upon filing pursuant to Rule 462(b) under the Securities
Act of 1933, as amended), and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities
and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act
and thing requisite or necessary to be done in and about the premises, as full to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or
cause to be done by virtue hereof.

Pursuant to the requirements of
the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities indicated below:

| Signature                                    |     | Title                                             |     |   Date |
|                                              |     | Chief Executive Officer and Chairman of the Board |     | , 2025 |
| Marc Fogassa                                 |     | -Principal Executive Officer                      |     |        |
|                                              |     | Chief Financial Officer and Treasurer             |     | , 2025 |
| Rodrigo Nazareth Menck                       |