Company: JUPGF
Filing Date: 2025-07-01
Form Type: DRS/A
Source: 0001641172-25-017223
Chunk: 129

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-01
Form: DRS/A
Chunk 129
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 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 30.112-010, Brazil, Attention: Secretary. All clearly marked written communications,
other than unsolicited advertising or promotional materials, are logged and copied, and forwarded to the director(s) to whom the communication
is addressed. Please note that the foregoing communication procedure does not apply to (i) stockholder proposals pursuant to Exchange
Act Rule 14a-8 and communications made in connection with such proposals or (ii) service of process or any other notice in a legal proceeding.

Controlled Company

Marc Fogassa, our Chief Executive Officer and Chairman, currently controls, directly and indirectly through his ownership of voting securities of Atlas Lithium, approximately 83.3% of the voting power of our capital stock and will control approximately [●]% of the combined voting power of our capital stock upon completion of this offering, and we believe we may be a “controlled company,” as such term is defined under the Nasdaq Listing Rules. We currently intend to rely on the controlled company exemptions provided under the Nasdaq Listing Rules.

Principal Accountant Fees and Services

Pipara