Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 165

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 165
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 set forth on the cover of this
prospectus. In addition, the underwriters may offer some of the shares to other securities dealers at such price less a concession of
up to $[●] per share. After this offering to the public, the offering price and other selling terms may be changed by the underwriters
without changing our proceeds from the underwriters’ purchase of the common stock.

The following table summarizes
the underwritten offering price, underwriting commissions, non-accountable expense allowance and proceeds before actual expenses to us
assuming both no 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