Company: JUPGF
Filing Date: 2025-11-12
Form Type: F-1/A
Source: 0001493152-25-021911
Chunk: 165

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-11-12
Form: F-1/A
Chunk 165
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 of such institution (which
includes certain equity and debt holders of such institution, as well as certain account holders that are foreign entities with U.S.
owners) or otherwise establishes an exemption. FATCA also generally imposes a U.S. federal withholding tax of 30% on dividends on and
gross proceeds from the sale or other disposition of our securities paid to a “non-financial foreign entity” (as specially
defined for purposes of these rules) unless such entity provides the withholding agent with a certification identifying certain substantial
direct and indirect U.S. owners of the entity, certifies that there are none or otherwise establishes an exemption. The withholding provisions
under FATCA generally apply to dividends (including constructive dividends) on our common stock. The Treasury Secretary has issued proposed
regulations providing that the withholding provisions under FATCA do not apply with respect to payment of gross proceeds from a sale
or other disposition of our common stock, which may be relied upon by taxpayers until final regulations are issued. Under certain circumstances,
a non-U.S. holder might be eligible for refunds or credits of such taxes. An intergovernmental agreement between the United States and
an applicable foreign country may modify the requirements described in this paragraph. Non-U.S. holders should consult their own tax
advisors regarding the possible implications of this legislation on their investment in our securities.

<div align='center'>Each prospective investor should consult its own tax advisor regarding the particular U.S. federal, state and local and non-U.S. tax consequences of purchasing, owning and disposing of our securities, including the consequences of any proposed changes in applicable laws.</div>

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<div align='center'>UNDERWRITING</div>

We have entered into an
underwriting agreement dated , 2025 with A.G.P./Alliance Global Partners,
590 Madison Avenue, 28th Floor, New York, NY 10022 (“A.G.P.” or the “Representative”), and Banco Bradesco
BBI S.A., Avenida Juscelino Kubitschek, 1,309, 10th Floor, 04543-011 São Paulo, São Paulo, Brazil, as the representatives of
the underwriters, with respect to the common stock being offered. Subject to the terms and conditions of the underwriting agreement,
we have agreed to sell to the underwriters, and each of the underwriters has agreed to purchase, at the underwritten offering price less
the underwriting discounts set forth on the cover page of this