Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 163

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 163
---
 to an exemption
from the registration requirements of applicable Brazilian securities laws. 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                             |     | $      | *