Company: JUPGF
Filing Date: 2025-12-08
Form Type: F-1/A
Source: 0001493152-25-026653
Chunk: 141

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-12-08
Form: F-1/A
Chunk 141
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 unsolicited advertising or promotional materials, are logged and copied, and forwarded to the
director(s) to whom the communication is addressed. Please note that the foregoing communication procedure does not apply to (i) stockholder
proposals pursuant to Exchange Act Rule 14a-8 and communications made in connection with such proposals or (ii) service of process or
any other notice in a legal proceeding.

Controlled Company

Marc Fogassa, our Chief Executive Officer and Chairman, currently controls, directly and indirectly through his ownership of voting securities of Atlas Lithium, approximately 79.8% of the voting power of our capital stock and will control approximately 73.8% of the combined voting power of our capital stock upon completion of this offering, and we believe we may be a “controlled company,” as such term is defined under the Nasdaq Listing Rules. We currently intend to rely on the controlled company exemptions provided under the Nasdaq Listing Rules.

Principal Accountant Fees and Services

Pipara & Co. LLP has served as our independent registered public accounting firm for our financial statements as of December 31, 2024 and has audited our fiscal years ended December 31, 2023 and 2022. This firm billed the following fees to us for professional services related to such date and periods:

|                    |     |   |   2024 |     |     |   2023 |     |     |  2022 |
|:-------------------|:----|:--|-------:|:----|:----|-------:|:----|:----|------:|
| Audit Fees         |     | $ | 46,500 |     |     | 22,000 |     |     | 8,100 |
| Audit-Related Fees |     |   |      — |     |     |      — |     |     |     — |
| Tax Fees           |     |   |      — |     |     |      — |     |     |     — |
| All Other Fees     |     |   |      — |     |     |      — |     |     |     — |
| Total              |     | $ | 46,500 |     |     | 22,000 |     |     | 8,100 |

“Audit Fees” are the aggregate fees billed for the audit of our annual financial statements. This category also includes services that generally the independent accountant provides, such as consents and assistance with and review of