Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 166

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 166
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 adjustment in the number and price of the Representative’s Warrants and the
shares of common stock underlying such Representative’s Warrants in the event of recapitalization, merger, stock split or other
structural transaction, or a future financing undertaken by us.

The underwriters have advised
us that they propose to offer the common stock directly to the public at the underwritten offering price 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 |
|:---------------------------------------|:----|:-------------------------|:----|:-----------------------|:----|:--------------------|
| Public offering price                  |     | $                        |     | $                      |     | $                   |
| Underwriting discounts and commissions |     | $                        |     | $                      |     | $                   |
| Non-accountable expense allowance      |     | $                        |     | $                      |     | $                   |
| Proceeds, before expenses, to us       |     | $                        |     | $                      |     | $                   |

| (1) | The                                                                                            
 fees reflected in this table do not include (i) the issuance by us of the Representative’s     
 Warrants to the underwriters, or (ii) the reimbursement by us of certain expenses as described 
 above. See the section above entitled “—Discounts, Commissions, and Representative’s           
 Warrants.                                                                                      |

We
have agreed to pay the following accountable expenses of the underwriters relating to the offering: (a) reasonable and documented
fees and expenses of the representatives’ legal counsel incurred in connection with this offering in an amount up to $200