Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 139

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 139
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Engagement of Pipara & Co. LLP

On May 18, 2024, our Board of Directors unanimously approved the engagement of Pipara as our independent registered public accounting firm for the fiscal year ending December 31, 2024. The engagement letter with Pipara was signed on May 21, 2024.

During the two most recent fiscal years and in the subsequent interim period through May 21, 2024, neither us nor anyone on our behalf has consulted with Pipara with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on our consolidated financial statements, and neither a written report nor oral advice was provided to us that Pipara concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K; or (iii) any “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S-K.

| 110 |

<div align='center'>EXECUTIVE
AND DIRECTOR COMPENSATION</div>

Executive Compensation

Compensation of Executive Officers

This section discusses
the material components of the executive compensation program in the fiscal year ended December 31, 2024, for our “executive officers.”
We have identified the following individuals as our executive officers according to this definition:

| Name                    |     | Position                               |
| Marc Fogassa            |     | Chairman of the Board of               
 Directors and Chief Executive Officer  |
| Rodrigo                 
 Nazareth Menck          |     | Chief Financial Officer and            
 Treasurer                              |
| Joel                    
 de Paiva Monteiro, Esq. |     | Vice-President of Administration       
 and Operations, Secretary and Director |
| Areli Nogueira da Silva 
 Júnior                  |     | Vice-President, Mineral Exploration    
 and Director                           |
| Brian W. Bernier        |     | Vice-President, Corporate              
 Development and Investor Relations     |

The primary objectives
of our executive compensation programs are to attract and retain talented executives to effectively manage and lead us. The compensation
packages for the Company’s named executive officers generally include a base salary, an annual cash bonus and equity.

Summary Compensation Table

| Name and Principal             
 Position                       |     | Year Ended |     | Salary 
 ($)    |         |