Company: JUPGF
Filing Date: 2025-10-08
Form Type: F-1/A
Source: 0001493152-25-017439
Chunk: 171

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-10-08
Form: F-1/A
Chunk 171
---
. Any representation to the contrary is untruthful.

The shares may be offered
or sold in Brazil only to professional investors, as defined in, and in reliance upon, article 11 of CVM Resolution No. 30, dated May
11, 2021, and article 8, item VI, of CVM Resolution 160. This prospectus is being addressed to the addressee personally, and for its
sole benefit. Distribution of this prospectus to any other person other than the addressee specified by the underwriters or such addressee’s
affiliates, representatives, or those persons, if any, retained to advise the addressee, and any disclosure of its contents, is prohibited.

Therefore, as this prospectus
does not constitute or form part of any public offering to sell or solicitation of a public offering to buy any shares or assets, the
offering and THE SHARES OFFERED HEREBY HAVE NOT BEEN, AND WILL NOT BE, AND MAY NOT BE OFFERED FOR SALE OR SOLD IN BRAZIL EXCEPT IN CIRCUMSTANCES
WHICH DO NOT CONSTITUTE A PUBLIC OFFERING OR DISTRIBUTION UNDER BRAZILIAN LAWS AND REGULATIONS. DOCUMENTS RELATING TO THE SHARES, AS
WELL AS THE INFORMATION CONTAINED THEREIN, MAY NOT BE SUPPLIED TO THE PUBLIC, AS A PUBLIC OFFERING IN BRAZIL OR BE USED IN CONNECTION
WITH ANY OFFER FOR SUBSCRIPTION OR SALE OF THE SHARES TO THE PUBLIC IN BRAZIL.

| 127 |

<div align='center'>EXPENSES
RELATED TO THE OFFERING</div>

The
following table sets forth the costs and expenses, other than the underwriting discounts and commissions and expenses, payable by us
in connection with this offering. All amounts shown are estimates and subject to future contingencies, except the SEC registration fee,
the FINRA filing fee, and the Nasdaq Capital Market entry and listing fee.

| Description                                        |     | Amount |   |
|:---------------------------------------------------|:----|:-------|:--|
| Securities and Exchange Commission registration    
 fee                                                |     | $      |   |
| Financial Industry Regulatory Authority filing fee |     | $      | * |
| Nasdaq Capital Market entry and listing fee        |     | $      | * |
| Accounting and audit fees and expenses             |     | $      | * |
| Legal fees and expenses                            |     | $      | * |
| Transfer agent