Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 221

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 221
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able. The registrant has obtained directors’ and officers’ liability insurance against any
liability asserted against such person incurred in the capacity of director or officer or arising out of such status, whether or not
the registrant would have the power to indemnify such person.

Item 7. Recent Sales of Unregistered Securities.

In the three years preceding
the filing of this registration statement, we issued the securities described below without registration under the Securities Act. The
securities were issued pursuant to the private placement exemption provided by Section 4(a)(2) of the Securities Act. The list below
accounts for effects of the Reverse Stock Split.

In June 2023, the registrant
issued 21,380 shares of common stock to Atlas Lithium, in satisfaction of the acquisition of a gold processing plant for a total
consideration of $320,700.

In 2022, we issued to three
investors an aggregate of 123,569 unregistered shares of our common stock for $489,875.

In 2023, we issued to five
investors an aggregate of 33,766 unregistered shares of our common stock for $291,600.

In 2024, we issued to 14 to investors an aggregate
of 200,611 unregistered shares of our common stock for $1,582,250.

In connection with the
foregoing, we relied upon the exemption from registration provided by Section 4(a)(2) under the Securities Act, for transactions not
involving a public offering.

Item 8. Exhibits and Financial Statement Schedules.

| (a) | Exhibits: See Exhibit Index                                                                                                             
 beginning on page II-4 of this registration statement.                                                                                  |
| (b) | Financial                                                                                                                               
 Statement Schedules: See our consolidated financial statements starting on page F-1 of this registration statement. All other schedules 
 have been omitted because they are not required or are not applicable, or the information is otherwise set forth in our consolidated    
 financial statements and the related notes thereto.                                                                                     |

| II-2 |

Item 9. Undertakings.

The undersigned registrant hereby undertakes:

| (1) | To file, during any period                                                                          
 in which offers or sales are being made, a post-effective amendment to this registration statement: |

| i.   | To include                                                                                                                                  
 any prospectus required by section 10(a)(3) of the Securities Act of 1933;                                                                  |
| ii