Company: JUPGF
Filing Date: 2025-09-25
Form Type: F-1/A
Source: 0001493152-25-014979
Chunk: 162

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-09-25
Form: F-1/A
Chunk 162
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-U.S. holder might be eligible for refunds or credits of such taxes. An intergovernmental agreement between the United States and
an applicable foreign country may modify the requirements described in this paragraph. Non-U.S. holders should consult their own tax
advisors regarding the possible implications of this legislation on their investment in our securities.

<div align='center'>Each prospective investor should consult its own tax advisor regarding the particular U.S. federal, state and local and non-U.S. tax consequences of purchasing, owning and disposing of our securities, including the consequences of any proposed changes in applicable laws.</div>

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<div align='center'>UNDERWRITING</div>

We have entered into an
underwriting agreement dated [●], 2025 with A.G.P./Alliance Global Partners, 590 Madison Avenue, 28th Floor, New York, NY 10022
(the “Representative”), and Banco Bradesco BBI S.A., Avenida Juscelino Kubitschek, 1,309, 10th Floor, 04543-011 São
Paulo, São Paulo, Brazil, as the representatives of the underwriters, with respect to the common stock being offered. Subject
to the terms and conditions of the underwriting agreement, we have agreed to sell to the underwriters, and each of the underwriters has
agreed to purchase, at the underwritten offering price less the underwriting discounts set forth on the cover page of this prospectus,
the number of shares of common stock listed next to its name in the following table:

| Name of Underwriter             |     | Number    
 of Shares |
| A.G.P./Alliance Global Partners |     |           |
| Banco Bradesco BBI S.A.         |     |           |
| Total                           |     |           |

The underwriters are committed
to purchase all the shares of common stock offered by this prospectus if they purchase any shares of common stock. The underwriters are
not obligated to purchase the shares of common stock covered by the underwriters’ over-allotment option described below. The underwriters
are offering the shares of common stock, subject to prior sale, when, as and if issued to and accepted by it, subject to approval of
legal matters by their counsel, and other conditions contained in the underwriting agreement, such as the receipt by the underwriters
of officer’s certificates and legal opinions. A copy of the underwriting agreement has been filed as an