Company: JUPGF
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001493152-25-013292
Chunk: 152

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-15
Form: F-1
Chunk 152
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 are interpreted for federal securities law purposes. These individuals
may include some or all of our directors and executive officers. Individuals who are our affiliates are not permitted to resell their
shares of our common stock unless such shares are separately registered under an effective registration statement under the Securities
Act or an exemption from the registration requirements of the Securities Act is available, such as Rule 144.

Rule 144

In general, under Rule
144 as currently in effect, a person (or persons whose shares are aggregated), including an affiliate, who beneficially owns “restricted
securities” (i.e., securities that are not registered by an effective registration statement) of a “reporting company”
may not sell these securities until the person has beneficially owned them for at least six months. Thereafter, affiliates may not sell
within any three-month period a number of shares in excess of the greater of: (i) 1% of the then outstanding shares of common stock as
shown by the most recent report or statement published by the issuer; and (ii) the average weekly reported trading volume in such securities
during the four preceding calendar weeks.

Sales under Rule 144 by
our affiliates will also be subject to restrictions relating to manner of 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