Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 158

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 158
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writer and selected dealer participating in the offering and their bona fide officers or partners. The Representative’s
Warrants will provide for adjustment in the number and price of the Representative’s Warrants and the shares of common stock underlying
such Representative’s Warrants in the event of recapitalization, merger, stock split or other structural transaction, or a future
financing undertaken by us.

The underwriters have advised us that they propose
to offer the common stock directly to the public at the underwritten offering price set forth on the cover of this prospectus.
In addition, the underwriters may offer some of the shares to other securities dealers at such price less a concession of up to $[●]
per share. After this offering to the public, the offering price and other selling terms may be changed by the underwriters without changing
our proceeds from the underwriters’ purchase of the common stock.

The following table summarizes the underwritten
offering price, underwriting commissions, non-accountable expense allowance and proceeds before actual expenses to us assuming both
no exercise and full exercise of the underwriters’ option to purchase additional shares of common stock. The underwriting discount
is equal to the underwritten offering price per share less the amount per share the underwriters pay us for the common stock.

|                                        |     | Per Share of Common Stock(1) |     | Total Without Over Allotment |     | Total With Over Allotment |
|:---------------------------------------|:----|:-----------------------------|:----|:-----------------------------|:----|:--------------------------|
| Underwritten offering price            |     | $                            |     | $                            |     | $                         |
| Underwriting discounts and commissions |     | $                            |     | $                            |     | $                         |
| Non-accountable expense allowance      |     | $                            |     | $                            |     | $                         |
| Proceeds, before expenses, to us       |     | $                            |     | $                            |     | $                         |

| (1) | The fees shown do not include                                                           
 the warrant to purchase shares of common stock issuable to the underwriters at closing. |

We have agreed
to pay the following actual expenses of the underwriters relating to the offering (“Accountable Expenses”): (a) reasonable
and documented fees and expenses of the representatives’ legal counsel incurred in connection with this offering in an amount
up to $200,000 and (b) up to $20,000 of the