Company: JUPGF
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001493152-25-013292
Chunk: 168

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-15
Form: F-1
Chunk 168
---
 of a public offering to buy any shares or assets, the
offering and THE SHARES OFFERED HEREBY HAVE NOT BEEN, AND WILL NOT BE, AND MAY NOT BE OFFERED FOR SALE OR SOLD IN BRAZIL EXCEPT IN CIRCUMSTANCES
WHICH DO NOT CONSTITUTE A PUBLIC OFFERING OR DISTRIBUTION UNDER BRAZILIAN LAWS AND REGULATIONS. DOCUMENTS RELATING TO THE SHARES, AS
WELL AS THE INFORMATION CONTAINED THEREIN, MAY NOT BE SUPPLIED TO THE PUBLIC, AS A PUBLIC OFFERING IN BRAZIL OR BE USED IN 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 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 prospect