Company: JUPGF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001493152-25-008689
Chunk: 59

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-02-28
Form: 20-F
Item: Item 19
Chunk 59
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      12.2      Certification                                                                                                                                                                                         
      13.1      Certification                                                                                                                                                                                         
      13.2      Certification of the Company’s Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act**                                                                                            
      15.1      Consent of Pipara & Co LLP – Auditor’s report for the consolidated financial statements for the year ended December 31, 2024 – Atlas Critical Minerals Corporation                                    
      15.2      Consent of Pipara & Co LLP – Auditor’s report for the consolidated financial statements for the year ended December 31, 2023 – Apollo Resources Corporation                                           
      15.3      Consent of Qualified Person for Technical Report Summary regarding the Rio Piracicaba Project - Volodymyr Myadzel                                                                                     
      15.4      Consent of Qualified Person for Technical Report Summary regarding the Rio Piracicaba Project – Orlando Garcia Rocha Filho                                                                            
      96.1      Technical Report Summary regarding the Rio Piracicaba Project, dated as of March 30, 2022*                                                                                                            
  101. INS      XBRL                                                                                                                                                                                                  
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  101. CAL      XBRL                                                                                                                                                                                                  
  101. DEF      XBRL                                                                                                                                                                                                  
  101. LAB      XBRL                                                                                                                                                                                                  
  101. PRE      XBRL                                                                                                                                                                                                  
       104      Cover                                                                                                                                                                                                 

*Filed
herewith.

** Furnished herewith.

***
Previously filed with the SEC on April 5, 2022 by Atlas Lithium prior to the Company’s acquisition of Apollo Resources
from Atlas Lithium.

  99  

  Table of Contents  

SIGNATURES

The
registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized
the undersigned to sign this annual report on its behalf.

  ATLAS                                                 
  (Registrant)                                          
  /s/                                                   
  By:                                Marc               
  Title:                             Chief              

  100  

  Table of Contents  

ATLAS
CRITICAL MINERALS CORPORATION

FINANCIAL
STATEMENTS

December
31, 2024 and 2023

Report
of Independent Registered Public Accounting Firm

To
the Shareholders and the Board of Directors of Atlas Critical Minerals Corporation (ATCX)

Opinion
on the Financial Statements

We
have audited the accompanying consolidated balance sheets of