Company: JUPGF
Filing Date: 2025-07-01
Form Type: DRS/A
Source: 0001641172-25-017223
Chunk: 205

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-07-01
Form: DRS/A
Chunk 205
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 by the final adjudication of such issue. |

| (5) | That for the purpose of determining any liability under the Securities Act of 1933: |

| (i) | The information omitted from the form of prospectus filed as part of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant pursuant to Rule 424(b) (1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared effective. |

| (ii) | Each post-effective amendment that contains a form of prospectus shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. |

| II-3 |

<div align='center'>EXHIBIT INDEX</div>

| Exhibit |     |                                                                                                                                                                                                                                                             |
| Number  |     | Description                                                                                                                                                                                                                                                 |
| 1.1*    |     | Form of Underwriting Agreement                                                                                                                                                                                                                              |
| 2.1     |     | Agreement and Plan of Merger, dated as of October 31, 2024, by and between Jupiter Gold Corporation and Apollo Resources Corporation (Incorporated by reference to Exhibit 4.1 to the Company’s Report on Form 6-K, filed with the SEC on November 6, 2024) |
| 3.1     |     | Amended and Restated Articles of Incorporation of the Company (Incorporated by reference to Exhibit 1.1 to the Company’s Report on Form 6-K, filed with the SEC on November 22, 2024)                                                                       |
| 3.2     |     | Articles                                                                                                                                                                                                                                                    
 of Amendment, dated as of December 20, 2024, to the Amended and Restated Articles of Incorporation of the Company, as amended (filed                                                                                                                        
 herewith)                                                                                                                                                                                                                                                   |
| 3.3     |     | Certificate                                                                                                                                                                                                                                                 
 of Correction, dated as of January 27, 2025, to Articles of Amendment of the Company (Incorporated by reference to Exhibit 1.3 to                                                                                                                           
 the Company’s Form 20-F filed February 28, 2025).                                                                                                                                                                                                           |
| 3.4     |     | Amended                                                                                                                                                                                                                                                     
 and Restated By