Company: JUPGF
Filing Date: 2025-07-01
Form Type: DRS/A
Source: 0001641172-25-017223
Chunk: 147

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-01
Form: DRS/A
Chunk 147
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 required under the Exchange Act to file periodic reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act.

You may read and copy any documents that we file with the SEC, including this prospectus and the related exhibits, without charge at the web site maintained by the SEC at www.sec.gov.

Subsidiary Information

Not applicable.

Annual Report to Securities Holders

Not applicable.

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<div align='center'>DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION
OF SECURITIES ACT LIABILITIES</div>

We have entered into indemnification agreements with
each of our directors, executive officers and other key employees. The indemnification agreements will require us to indemnify our directors
to the fullest extent permitted by Republic of the Marshall Islands law. We have agreed to indemnify each of our directors and certain
officers against certain liabilities, including liabilities under the Securities Act. Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to our directors, officers and controlling persons pursuant to the provisions described above,
or otherwise, 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. In the event that a claim for indemnification against such liabilities (other than our payment of
expenses incurred or paid by our director, officer or controlling person in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being registered, we will, unless in the
opinion of our counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication
of such issue.

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<div align='center'>SHARES ELIGIBLE FOR FUTURE SALE</div>

Future sales of substantial amounts of our common
stock in the public market, including shares issued upon the exercise of outstanding options or warrants, or upon debt conversion, or
the anticipation of these sales, could adversely affect market prices prevailing from time to time and could impair our ability to raise
capital through sales of equity securities.

Upon completion of this offering we estimate that
we will have [●] outstanding shares of our common stock, calculated as of the date of this prospectus, assuming no further conversions