Company: JUPGF
Filing Date: 2025-08-11
Form Type: DRS/A
Source: 0001641172-25-022982
Chunk: 172

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-11
Form: DRS/A
Chunk 172
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 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 United States. In addition,
a substantial portion of the assets and the assets of the directors and officers are located outside the United States. As a result, you
may have difficulty serving legal process within the United States upon Atlas Critical Minerals Corporation or any of these persons. You
may also have difficulty enforcing, both in and outside the United States, judgments you may obtain in United States courts against Atlas
Critical Minerals Corporation or these persons in any action, including actions based upon the civil liability provisions of United States
federal or state securities laws. Furthermore, there is substantial doubt that the courts of the Republic of the Marshall Islands would
enter judgments in original actions brought in those courts predicated on United States federal or state securities laws. See “Risk Factors—Risks Relating to the Marshall Islands.”

Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to our directors, officers and controlling persons, we have been advised that in the opinion
of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.

We have 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 we would have the power to indemnify such person.

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<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

We have filed with the SEC a registration statement
on Form F-1 under the Securities Act, with respect to the securities offered by this prospectus. This prospectus, which is part of the
registration statement, omits certain information, exhibits, schedules and undertakings set forth in the registration statement. For further
information pertaining to us and our common stock, reference is made to the registration statement and the exhibits and schedules to the
registration statement. Statements contained in this prospectus