Company: JUPGF
Filing Date: 2025-07-25
Form Type: DRS/A
Source: 0001641172-25-021053
Chunk: 169

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-25
Form: DRS/A
Chunk 169
---
 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 as to the contents or provisions of any documents referred to in this
prospectus are not necessarily complete, and in each instance where a copy of the document has been filed as an exhibit to the registration
statement, reference is made to the exhibit for a more complete description of the matters involved. You may read registration statements
and certain other filings made with the SEC electronically are publicly available through the SEC’s website at .

We file periodic reports, proxy statements, and other
information with the SEC in accordance with requirements of the Exchange Act. These periodic reports, proxy statements, and other information
are available at the SEC’s website address referred to above. In addition, you may request a copy of any of our periodic reports
filed with the SEC at no cost, by writing us at the following address:

<div align='center'>Atlas Critical Minerals Corporation

Rua Antônio de Albuquerque, 156, Suite 1720

Belo Horizonte, Minas Gerais 30.112-010

Brazil</div>

Information contained on our website is not a prospectus
and does not constitute a part of this prospectus.

You should rely only on the information contained
in or incorporated by reference or provided in this prospectus. We have not authorized anyone else to provide you with different information.
We are not making an offer of these securities in any state where the offer is not permitted. You should not assume the information in
this prospectus is accurate as of any date other than the date on the front of this prospectus.

| 129 |

<div align='center'>ATLAS CRITICAL MINERALS CORPORATION

(f/k/a JUPITER GOLD CORPORATION, INC.)

INDEX TO FINANCIAL STATEMENTS</div>

| Report of Independent Registered Public Accounting Firm (PCAOB ID: 5041)                                          
 Consolidated Balance Sheets as of December 31, 2024, 2023 and 2022                                                
 Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2024, 2023 and 2022 | F