Company: JUPGF
Filing Date: 2025-05-02
Form Type: DRS
Source: 0001641172-25-008279
Chunk: 185

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-05-02
Form: DRS
Chunk 185
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of $320,700.

In 2022, we issued to three investors an aggregate
of 1,853,526 unregistered shares of our common stock for $489,875.

In 2023, we issued to five investors an aggregate
of 506,480 unregistered shares of our common stock for $291,600.

In 2024, we issued to 14 to investors an aggregate of 3,009,162 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.  | To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration Fee” table in the effective registration statement; |
| iii. | To include any material information with respect