Company: JUPGF
Filing Date: 2025-08-27
Form Type: DRS/A
Source: 0001493152-25-012379
Chunk: 161

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-27
Form: DRS/A
Chunk 161
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 these activities, and may discontinue any of these activities at any time without
notice.

In connection with this offering, the underwriters
and selling group members, if any, or their affiliates may engage in passive market making transactions in our common stock immediately
prior to the commencement of sales in this offering, in accordance with Rule 103 of Regulation M under the Exchange Act. Rule 103 generally
provides that:

| ● | a passive market maker may                                                                                                                                                                                                                                                                              
 not affect transactions or display bids for our common stock in excess of the highest independent bid price by persons who                                                                                                                                                                              
 are not passive market makers;                                                                                                                                                                                                                                                                          |
| ● | net purchases by a passive market maker on each day are generally limited to 30% of the passive market maker’s average daily trading volume in our common stock during a specified two-month prior period or 200 shares, whichever is greater, and must be discontinued when that limit is reached; and |
| ● | passive market making bids must be identified as such.                                                                                                                                                                                                                                                  |

| 126 |

Electronic Distribution

A prospectus in electronic format may be made available
on a website maintained by the underwriters. The underwriters may agree to allocate a number of shares to underwriters
for sale to their online brokerage account holders. Internet distributions will be allocated by the underwriters to underwriters
that may make Internet distributions on the same basis as other allocations. In connection with this offering, the underwriters
or syndicate members may distribute prospectuses electronically. No forms of electronic prospectus other than prospectuses that are printable
as Adobe® PDF will be used in connection with this offering.

The underwriters have informed us that they
do not expect to confirm sales of shares offered by this prospectus to accounts over which they exercise discretionary authority.

Other than the prospectus in electronic format,
the information on an underwriter’s website and any information contained in any other website maintained by the underwriters
is not part of the prospectus or the registration statement of which this prospectus forms a part, has not been approved and/or endorsed
by us or any underwriter in its capacity as underwriter and should not be relied upon by investors.

Certain Relationships

The underwriters and their affiliates are full service
financial institutions engaged in various activities, which may include securities trading, commercial and investment banking, financial
advisory, investment management, investment research, principal investment, hedging, financing and brokerage activities. The underwriters
have in the past, and may in the future