Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 155

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 155
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 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 (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 prospectus, the number of shares of common stock listed next
to its name in the following table:

| Name of Underwriter             |     | Number of Shares |
| A.G.P./Alliance Global Partners |     |                  |
| Banco Bradesco BBI S.A.         |     |                  |
| Total                           |     |                  |

The underwriters are committed to purchase
all the shares of common stock offered by this prospectus if they purchase any shares of common stock. The under