Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 171

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 171
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|:-------|:--|
| 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 Holland & Knight 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 the registration or offering of the common stock was employed on a contingency
basis, or had, or is to receive, in connection with the offering, a substantial interest, direct or indirect, in the registrant. Nor
was any such person connected with the registrant as a promoter, managing or principal underwriter, voting trustee, director, officer,
or employee.

<div align='center'>ENFORCEABILITY
OF CERTAIN CIVIL LIABILITIES</div>

We are incorporated under
the laws of the Republic of the Marshall Islands. A majority of the directors and officers named in the prospectus reside outside the