Company: JUPGF
Filing Date: 2025-08-11
Form Type: DRS/A
Source: 0001641172-25-022982
Chunk: 171

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-11
Form: DRS/A
Chunk 171
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 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                             |     | $      | * |
| Transfer agent fees and expenses                    |     | $      | * |
| Printing expenses                                   |     | $      | * |
| Miscellaneous                                       |     | $      | * |
| Total                                               |     | $      | * |

* To be filed by amendment.

<div align='center'>LEGAL MATTERS</div>

The validity of the issuance of the shares of common
stock covered by this prospectus will be passed upon for us by Seward & Kissel LLP, New York, NY, our Marshall Islands counsel. Blank
Rome LLP, New York, New York, is acting as counsel for the underwriters in this offering.

<div align='center'>EXPERTS</div>

Our condensed consolidated financial statements as
of and for the year ended December 31, 2024, 2023 and 2022, appearing in this prospectus, have been audited by Pipara & Co LLP, an
independent registered public accounting firm, as set forth in such reports thereon, included herein. Such financial statements are included
herein in reliance upon the authority of said firm as experts in auditing and accounting in giving said report.

<div align='center'>INTERESTS OF NAMED EXPERTS AND COUNSEL</div>

No expert or counsel named in this prospectus as having
prepared or certified any part of this prospectus or having given an opinion upon the validity of the securities being registered or upon
other legal matters in connection with