Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 136

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 136
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, applicable to any principal executive officer,
principal financial officer, principal accounting officer or controller, or persons performing similar functions or our directors on
our website identified above. The inclusion of our website address does not include or incorporate by reference the information on our
website into this document.

Insider Trading Policy

We have adopted an insider trading policy that governs the trading in our securities by our directors, officers and certain other covered persons, and which is reasonably designed to promote compliance with applicable insider trading laws, rules and regulations, and any listing standards applicable to us.

Cybersecurity

As an exploration stage company, we have limited operations and our business activity to date has been identifying, acquiring, and exploring mineral properties. As such, we have not yet adopted formal cybersecurity risk management programs or formal processes for assessing cybersecurity risks. We understand the importance of managing material risks from cybersecurity threats and are committed, as part of our continuing growth, to implementing and maintaining an adequate information security program to manage such risks and safeguard our systems and data.

We currently manage our cybersecurity risk through a variety of practices that are applicable to all users of our information technology and information assets, including our employees and contractors. We use a combination of technology, policies, training, and monitoring to promote security awareness and prevent security incidents.

Due to the early stage of development of our projects, we believe we have limited exposure to cyber threats other than emails and project data storage. Financial transactions are enabled through well-established financial institutions and accounting and employee information storage are outsourced to an external accounting firm.

We have not, as of the date of this prospectus, experienced a cybersecurity threat or incident in the last three years, that materially affected or is reasonably likely to affect our business, results of operations, or financial condition. However, there can be no guarantee that we will not experience such an incident in the future.

Our board of directors oversees cybersecurity risk as part of its role of overseeing enterprise-wide risk.

Communications with the Board of Directors

Our Board of Directors
desires that the views of our stockholders be heard by the Board, its committees, or individual directors, as applicable, and that appropriate
responses be provided to stockholders on a timely basis. Stockholders wishing to formally communicate with our Board, any Board committee,
the independent directors as a group, or any individual director, may send communications directly to us at Atlas Critical Minerals Corporation,
Rua Antônio de Albuquerque, 156, Suite 1720, Belo Horizonte, Minas Gerais 30