Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 156

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 156
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 sale, notice and the availability of current public information
about us and may be affected only through unsolicited brokers’ transactions.

Persons not deemed to be
affiliates who have beneficially owned “restricted securities” for at least six months but for less than one year may sell
these securities, provided that current public information about us is “available,” which means that, on the date of sale,
we have been subject to the reporting requirements of the Exchange Act for at least 90 days and are current in our Exchange Act filings.
After beneficially owning “restricted securities” for one year, our non-affiliates may engage in unlimited re-sales of such
securities.

Shares received by our
affiliates in this offering or upon exercise of stock options or upon vesting of other equity-linked awards may be “control securities”
rather than “restricted securities.” “Control securities” are subject to the same volume limitations as “restricted
securities” but are not subject to holding period requirements.

One of our directors owns
100% of our outstanding Series A Preferred. At all times, one share of Series A Preferred is convertible, respectively, into one share
of our common stock.

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<div align='center'>MATERIAL
U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following is a summary
of the material U.S. federal income tax considerations relating to the purchase, ownership and disposition of our common stock purchased
in this offering, which we refer to as our securities, but is for general information purposes only and does not purport to be a complete
analysis of all the potential tax considerations. This summary is based upon the provisions of the Internal Revenue Code of 1986, as
amended (the “Code”), existing and proposed Treasury regulations promulgated thereunder, administrative rulings and judicial
decisions, all as of the date hereof. These authorities may be changed, possibly retroactively, so as to result in U.S. federal income
and estate tax consequences different from those set forth below. There can be no assurance that the Internal Revenue Service (the “IRS”)
will not challenge one or more of the tax consequences described herein, and we have not obtained, and do not intend to obtain, an opinion
of counsel or ruling from the IRS with respect to the U.S. federal income tax considerations relating to the purchase, ownership or disposition
of our securities.

This summary does not address
any alternative minimum tax considerations, any considerations regarding