# EDGAR Filing Document

**Accession Number:** 0001684688
**File Stem:** 0001493152-26-000987
**Filing Date:** 2026-1
**Character Count:** 30659
**Document Hash:** 27c9316ce0d6ea2b888dfbc597d59c51
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-000987.hdr.sgml**: 20260108

**ACCESSION NUMBER**: 0001493152-26-000987

**CONFORMED SUBMISSION TYPE**: F-1MEF

**PUBLIC DOCUMENT COUNT**: 28

**FILED AS OF DATE**: 20260108

**DATE AS OF CHANGE**: 20260108

**EFFECTIVENESS DATE**: 20260108

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ATLAS CRITICAL MINERALS Corp
- **CENTRAL INDEX KEY:** 0001684688
- **STANDARD INDUSTRIAL CLASSIFICATION:** GOLD & SILVER ORES [1040]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** 1T
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** F-1MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-292623
- **FILM NUMBER:** 26520532

**BUSINESS ADDRESS:**
- **STREET 1:** BELO HORIZONTE
- **CITY:** MINAS GERAIS
- **STATE:** D5
- **ZIP:** 30112-010
- **BUSINESS PHONE:** 55-31-3956-1109

**MAIL ADDRESS:**
- **STREET 1:** BELO HORIZONTE
- **CITY:** MINAS GERAIS
- **STATE:** D5
- **ZIP:** 30112-010

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Jupiter Gold Corp
- **DATE OF NAME CHANGE:** 20160914

**As filed with the Securities and Exchange Commission on January 8, 2026.**

**Registration No. 333-** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM F-1**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**ATLAS CRITICAL MINERALS CORPORATION**

(Exact name of registrant as specified in its charter)

Not Applicable

(Translation of Registrant's name into English)

---

| | | |
|:---|:---|:---|
| **<u>Republic of the Marshall Islands</u>** | **<u>1041</u>** | **<u>Not Applicable</u>** |
| (State or other jurisdiction<br> of incorporation) | (Primary Standard Industrial<br> Classification Code Number) | (IRS Employer<br> Identification No.) |

---

**Atlas Critical Minerals Corporation**

**Rua Antônio de Albuquerque, 156, Suite 1720**

**Belo Horizonte, Minas Gerais, Brazil, 30112-010**

**<u>(888) 412-0210</u>**

(Address, including zip code, and telephone number,

including area code, of registrant's principal executive offices)

**Marc Fogassa**

**Chief Executive Officer**

**Rua Antônio de Albuquerque, 156, Suite 1720**

**Belo Horizonte, Minas Gerais, Brazil, 30112-010**

**<u>(888) 412-0210</u>**

(Name, address, including zip code, and telephone number, including area code, of agent for service)

With copies to:

---

| | | | |
|:---|:---|:---|:---|
| **Daniel Rumsey, Esq.**<br> **John P. Kennedy, Esq.**<br> **Disclosure Law Group, a Professional Corporation**<br> **655 West Broadway, Suite 870**<br> **San Diego, CA 92101**<br> **(619) 272-7050** | **Era Anagnosti, Esq**<br> **DLA Piper LLP (US)**<br> **500 Eighth Street, NW**<br> **Washington, DC 20004**<br> **(202) 799-4087** | **Michael S. Timpone, Esq.**<br> **Sophia Agathis, Esq.**<br> **Holland & Knight LLP**<br> **787 Seventh Avenue, 31<sup>st</sup> floor**<br> **New York, NY 10019**<br> **(212) 513-3466** | **Leslie Marlow, Esq.**<br> **Patrick Egan, Esq.**<br> **Blank Rome LLP**<br> **1271 Avenue of the Americas**<br> **New York, NY 10020**<br> **(212) 885-5000** |

---

**Approximate date of commencement of proposed sale of the securities to the public:** As soon as practicable after the effective date of this Registration Statement

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ (File No. 333-290242)

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933. ☐

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards† provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

† The term "new or revised financial accounting standard" refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

**This Registration Statement shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(b) promulgated under the Securities Act.**

**EXPLANATORY NOTE AND INCORPORATION OF CERTAIN INFORMATION BY REFERENCE**

Atlas Critical Minerals Corporation (the "Registrant") is filing this registration statement with the U.S. Securities and Exchange Commission (the "Commission") pursuant to Rule 462(b) ("Rule 462(b)") under the U.S. Securities Act of 1933, as amended. This registration statement relates to the Registrant's prior registration statement on Form F-1 (File No. 333-290242), which was declared effective by the Commission on January 8, 2026 (the "Prior Registration Statement").

The Registrant is filing this registration statement for the sole purpose of registering the sale of an additional $1,966,960 of shares of common stock, par value $0.001 per share (the "Common Stock"), of the Registrant, which includes (i) $240,000 of shares of Common Stock that may be sold as part of the underwriters' option to purchase additional shares of Common Stock, and (ii) $126,960 of shares of Common Stock issuable upon exercise of the warrant to purchase shares of Common Stock issued to the underwriters. The additional shares of Common Stock that are being registered for sale are in an amount and at a price that together represents no more than 20% of the maximum aggregate offering price set forth in the Calculation of Registration Fee table contained in the Prior Registration Statement. The information set forth in the Prior Registration Statement, and all exhibits to the Prior Registration Statement, are hereby incorporated by reference into this registration statement.

The required opinion and consents are listed on the Exhibit Index attached hereto and filed herewith.

**CERTIFICATION**

The Registrant hereby (i) undertakes to pay the Commission the filing fee set forth on the Filing Fee Table filed as Exhibit 107 of this registration statement by a wire transfer of such amount as soon as practicable (but no later than the close of business on January 8, 2026) and (ii) certifies that it has sufficient funds in the relevant account to cover the amount of such filing fee.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit <br> Number** | **<br> Description** |
| 5.1 | [Opinion of Holland & Knight LLP](ex5-1.htm) |
| 23.1 | [Consent of Pipara & Co. LLP – Auditor's report for the consolidated financial statements for the year ended December 31, 2024 – Atlas Critical Minerals Corporation](ex23-1.htm) |
| 23.2 | [Consent of Holland & Knight, LLP (included in Exhibit 5.1)](ex5-1.htm) |
| 23.3 | [Consent of SGS Canada Inc. – Malacacheta TRS](ex23-3.htm) |
| 23.4 | [Consent of SGS Canada Inc. – Alto Paranaíba TRS](ex23-4.htm) |
| 23.5 | [Consent of Qualified Person – Rio Piracicaba TRS](ex23-5.htm) |
| 23.6 | [Consent of SGS Canada Inc. – Iporá TRS](ex23-6.htm) |
| 23.7 | [Consent of Pipara & Co. LLP – Auditor's report for the consolidated financial statements for the year ended December 31, 2023 – Apollo Resources Corporation](ex23-7.htm) |
| 24.1 | [Power of Attorney (included in the signature page to the Prior Registration Statement and incorporated herein by reference)](#poa) |
| 107 | [Filing Fee Table](ex107.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form F-1 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Belo Horizonte, state of Minas Gerais, of Brazil, on January 8, 2026.

---

| | |
|:---|:---|
| Atlas Critical Minerals Corporation | Atlas Critical Minerals Corporation |
| By: | */s/ Marc Fogassa* |
|  | Marc Fogassa |
|  | *Chief Executive Officer* |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities indicated below:

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Marc Fogassa* | Chief Executive Officer and Chairman of the Board | January 8, 2026 |
| Marc Fogassa | (Principal Executive Officer) |  |
| */s/ Rodrigo Nazareth Menck* | Chief Financial Officer and Treasurer | January 8, 2026 |
| Rodrigo Nazareth Menck | (Principal Financial and Accounting Officer) |  |
| *\** | Vice-President of Administration and | January 8, 2026 |
| Joel de Paiva Monteiro, Esq. | Operations, Chief Compliance Officer, Secretary and Director |  |
| *\** | Vice-President, Mineral Exploration | January 8, 2026 |
| Areli Nogueira da Silva Júnior | and Director |  |
| *\** | Independent Director | January 8, 2026 |
| Agenor Narcizo Drumond de Cuculicchio, Esq. |  |  |
| *\** | Independent Director | January 8, 2026 |
| Gabriel Santos Cordeiro de Andrade, Esq. |  |  |

---

---

| | |
|:---|:---|
| \*By: | */s/ Marc Fogassa* |
|  | Marc Fogassa, Attorney-In-Fact |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

787 Seventh Avenue, 31st Floor \| New York, New York 10019 \| T 212.513.3200 \| F .212.385.9010

Holland & Knight LLP \| www.hklaw.com

January 8, 2026

Atlas Critical Minerals Corporation

Rua Antônio de Albuquerque, 156, Suite 1720

Belo Horizonte, Minas Gerais, Brazil, 30112-010

---

| | |
|:---|:---|
| **Re:** | **<u>Atlas Critical Minerals Corporation</u>** |

---

Ladies and Gentlemen:

We have acted as counsel to Atlas Critical Minerals Corporation, a Republic of the Marshall Islands corporation (the "<u>Company</u>"), in connection with the Company's (i) registration statement on Form F-1 (File No. 333-290242) (such registration statement as amended or supplemented from time to time, the "<u>Initial Registration Statement</u>"), previously filed with the U.S. Securities and Exchange Commission (the "<u>Commission</u>") and (ii) a second registration statement on Form F-1 filed by the Company pursuant to Rule 462(b) under the U.S. Securities Act of 1933, as amended (the "<u>Securities Act</u>") (the "<u>462(b) Registration Statement</u>," and together with the Initial Registration Statement, the "<u>Registration Statement</u>"). This opinion letter is being furnished to you in connection with your filing of the 462(b) Registration Statement relating to the registration of the offering by the Company of up to $1,966,960 in the aggregate of (i) shares (the "<u>Shares</u>") of common stock, $0.001 par value per share, of the Company (the "<u>Common Stock</u> "); (ii) warrants to purchase the number of shares of Common Stock equal to 6% of the Shares sold pursuant to the Registration Statement (the "<u>Representative's Warrants</u>"); and (iii) shares of Common Stock issuable upon exercise of the Representative's Warrants (the "<u>Warrant Shares</u>", such Shares, Representative's Warrants and the Warrant Shares collectively, the "<u>Securities</u>"), including Securities purchasable by the Underwriters (as defined herein) upon their exercise of an over-allotment option granted to the Underwriters by the Company. The Securities are to be sold by the Company pursuant to an underwriting agreement (the "<u>Underwriting Agreement</u>") to be entered into by and among the Company and A.G.P./Alliance Global Partners and Banco Bradesco BBI S.A., as representatives of the several underwriters named on <u>Schedule 1</u> attached to the Underwriting Agreement (the "<u>Underwriters</u>").

We have examined originals or copies, certified or otherwise identified to our satisfaction, of: (i) the Registration Statement; (ii) the prospectus of the Company included in the Registration Statement (the "<u>Prospectus</u>"); and (iii) such corporate documents and records of the Company and such other instruments, certificates and documents as we have deemed necessary or appropriate as a basis for the opinions hereinafter expressed. In such examinations, we have assumed the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as copies or drafts of documents to be executed, the genuineness of all signatures and the legal competence or capacity of persons or entities to complete the execution of documents. As to various questions of fact that are material to the opinions hereinafter expressed, we have relied upon statements or certificates of public officials, directors of the Company and others.

Atlanta \| Austin \| Birmingham \| Boston \| Century City \| Charlotte \| Chattanooga \| Chicago \| Dallas \| Denver \| Fort Lauderdale Houston \| Jacksonville \| Los Angeles \| Miami \| Nashville \| Newport Beach \| New York \| Orlando \| Philadelphia \| Portland Richmond \| San Francisco \| Seattle \| Stamford \| Tallahassee \| Tampa \| Tysons \| Washington, D.C. \| West Palm Beach

Based upon and subject to the foregoing, and having regard to such other legal considerations which we deem relevant, we are of the opinion that:

1. The
 Shares have been duly authorized for issuance and, when issued, delivered and paid for in accordance with the terms of the Underwriting
 Agreement, the Shares will be validly issued, fully paid and non-assessable.

2. When
 the Representative's Warrants are issued and delivered, as contemplated by the Registration Statement, the Representative's
 Warrants will be legally binding obligations of the Company enforceable in accordance with their terms except: (a) as such enforceability
 may be limited by bankruptcy, insolvency, reorganization or similar laws affecting creditors' rights generally and by general
 equitable principles (regardless of whether enforceability is considered in a proceeding in equity or at law); (b) as enforceability
 of any indemnification or contribution provision may be limited under the federal and state securities laws; (c) that the remedy
 of specific performance and injunctive and other forms of equitable relief may be subject to the equitable defenses and to the discretion
 of the court before which any proceeding therefor may be brought; and (d) we express no opinion as to whether a state court outside
 of the State of New York or a federal court of the United States would give effect to the choice of New York law provided for in
 the Underwriting Agreement.

3. The
 Warrant Shares have been duly authorized for issuance and, when issued and sold by the Company and delivered by the Company and upon
 valid exercise thereof and against receipt of the exercise price therefor, in accordance with and in the manner described in the
 Registration Statement, the Underwriting Agreement and the Representative's Warrants, will be validly issued, fully paid and
 non-assessable.

This opinion is limited to the laws of the Republic of the Marshall Islands and the laws of the State of New York as in effect on the date hereof and we express no opinion with respect to the laws of any other jurisdiction.

We hereby consent to the filing of this opinion as an exhibit to the 462(b) Registration Statement, and to each reference to us and the discussions of advice provided by us under the headings "Legal Matters" in the Prospectus, without admitting we are "experts" within the meaning of the Securities Act, or the rules and regulations of the Commission thereunder with respect to any part of the Registration Statement or Prospectus.

Very truly yours,

*/s/ Holland & Knight LLP*

## Exhibit 23.1

**Exhibit 23.1**

---

| | |
|:---|:---|
| ![A red and blue hexagon with text AI-generated content may be incorrect.](ex23-1_001.jpg) | ![](ex23-1_002.jpg) |

---

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in the Registration Statement on Form F-1 filed pursuant to Rule 462(b) of the Securities Act of 1933, as amended, of the reference to our firm under the caption "Experts" and to the incorporation by reference of our report dated February 27, 2025, except for the segment reporting as described in note 1 to the financial statements, as to which the date is July 25, 2025 and except for the effects of the reverse stock split as described in note 5 to the financial statements, as to which the date is December 05, 2025, with respect to the financial statements of Atlas Critical Minerals Corporation included in Amendment No. 6 to the Registration Statement Form F-1 No. 333-290242.

For, Pipara & Co LLP (6841)

---

| | |
|:---|:---|
| ![](ex23-1_003.jpg) | ![](ex23-1_003.jpg) |
| Place: | Mumbai, India |
| Date: | January 08, 2026 |

---

![](ex23-1_004.jpg)

## Exhibit 23.3

**Exhibit 23.3**

**CONSENT OF QUALIFIED PERSON**

January 8, 2026

**Re**: Form F-1MEF to be filed by Atlas Critical Minerals Corporation (the "Company")

I, Marc-Antoine Laporte, P.Geo, M.Sc. on behalf of SGS Canada Inc., consent to:

i) The
 use of and reference to our company name, including our status as an expert or "qualified
 person" (as defined in Subpart 1300 of Regulation S-K promulgated by the U.S. Securities
 Exchange Commission (the "SEC")), in connection with the Registration Statement
 on Form F-1MEF filed by the Company with the SEC in accordance with Rule 462(b) under the
 Securities Act of 1933, as amended, and any amendments thereto (the "Form F-1")
 regarding the study titled "S-K 1300 Technical Report Summary on the Malacacheta, Minas
 Gerais State, Brazil" dated October 24, 2025 (the "Malacacheta TRS");

ii) The incorporation by reference of this consent, the use of our name and any extracts from, or summary of, the Malacacheta TRS in the Form F-1 and the use of any information derived, summarized, quoted or referenced from the Malacacheta TRS, or portions thereof, that was prepared by SGS Canada Inc. – Mining Proficiency Group, into the Company's filings with the SEC.

**SGS Canada Inc.**

---

| | |
|:---|:---|
| **By**: | */s/ Marc-Antoine Laporte, P.Geo, M.Sc.* |
| **Name**: | Marc-Antoine Laporte, P.Geo, M.Sc. |

---

## Exhibit 23.4

**Exhibit 23.4**

**CONSENT OF QUALIFIED PERSON**

January 8, 2026

**Re**: Form F-1MEF to be filed by Atlas Critical Minerals Corporation (the "Company")

I, Marc-Antoine Laporte, P.Geo, M.Sc. on behalf of SGS Canada Inc., consent to:

iii) The use of and reference to our company name, including our status as an expert or "qualified person" (as defined in Subpart 1300 of Regulation S-K promulgated by the U.S. Securities Exchange Commission (the "SEC")), in connection with the Registration Statement on Form F-1MEF filed by the Company with the SEC in accordance with Rule 462(b) under the Securities Act of 1933, as amended, and any amendments thereto (the "Form F-1") regarding the study titled "S-K 1300 Technical Report Summary on the Alto Paranaíba Project, Minas Gerais State, Brazil" dated July 31, 2025 (the "Alto Paranaíba TRS");

iv) The incorporation by reference of this consent, the use of our name and any extracts from, or summary of, the Alto Paranaíba TRS in the Form F-1 and the use of any information derived, summarized, quoted or referenced from the Alto Paranaíba TRS, or portions thereof, that was prepared by SGS Canada Inc. – Mining Proficiency Group, into the Company's filings with the SEC.

---

| | |
|:---|:---|
| **SGS Canada Inc.** | **SGS Canada Inc.** |
| **By**: | */s/ Marc-Antoine Laporte, P.Geo, M.Sc.* |
| **Name**: | Marc-Antoine Laporte, P.Geo, M.Sc. |

---

## Exhibit 23.5

**Exhibit 23.5**

**CONSENT OF QUALIFIED PERSON**

January 8, 2026

**Re**: Registration Statement on Form F-1MEF to be filed by Atlas Critical Minerals Corporation (the "Company")

I, Orlando Garcia Rocha Filho, consent to:

● The use of and reference to our company name, including our status as an expert or "qualified person" (as defined in Subpart 1300 of Regulation S-K promulgated by the U.S. Securities Exchange Commission (the "SEC")), in connection with the Registration Statement on Form F-1MEF being filed by the Company with the SEC in accordance with Rule 462(b) under the U.S. Securities Act of 1933, as amended, and any amendments thereto (the "Form F-1"): i) "S-K 1300 Technical Report Summary on the Rio Piracicaba Project, Minas Gerais State, Brazil" dated June 16, 2025 (the "Rio Piracicaba TRS");

● The incorporation by reference of this consent, the use of our name and any extracts from, or summary of, the Rio Piracicaba TRS in the Form F-1 and the use of any information derived, summarized, quoted or referenced from the Rio Piracicaba TRS, or portions thereof, that was prepared by this Qualified Person, into the Company's filings with the SEC.

---

| | |
|:---|:---|
| **By**: | */s/ Orlando Garcia Rocha Filho* |
| **Name**: | Orlando Garcia Rocha Filho |

---

**CONSENT OF QUALIFIED PERSON**

January 8, 2026

**Re**: Registration Statement on Form F-1MEF to be filed by Atlas Critical Minerals Corporation (the "Company")

I, Bruno Vieira Pereira, consent to:

● The use of and reference to our company name, including our status as an expert or "qualified person" (as defined in Subpart 1300 of Regulation S-K promulgated by the U.S. Securities Exchange Commission (the "SEC")), in connection with the Registration Statement on Form F-1MEF being filed by the Company with the SEC in accordance with Rule 462(b) under the U.S. Securities Act of 1933, as amended, and any amendments thereto (the "Form F-1"): i) "S-K 1300 Technical Report Summary on the Rio Piracicaba Project, Minas Gerais State, Brazil" dated June 16, 2025 (the "Rio Piracicaba TRS");

● The incorporation by reference of this consent, the use of our name and any extracts from, or summary of, the Rio Piracicaba TRS in the Form F-1 and the use of any information derived, summarized, quoted or referenced from the Rio Piracicaba TRS, or portions thereof, that was prepared by this Qualified Person, into the Company's filings with the SEC.

---

| | |
|:---|:---|
| **By**: | */s/ Bruno Vieira Pena* |
| **Name**: | Bruno Vieira Pereira |

---

## Exhibit 23.6

**Exhibit 23.6**

**CONSENT OF QUALIFIED PERSON**

January 8, 2026

**Re**: Form F-1MEF to be filed by Atlas Critical Minerals Corporation (the "Company")

I, Marc-Antoine Laporte, P.Geo, M.Sc. on behalf of SGS Canada Inc., consent to:

i) The
 use of and reference to our company name, including our status as an expert or "qualified
 person" (as defined in Subpart 1300 of Regulation S-K promulgated by the U.S. Securities
 Exchange Commission (the "SEC")), in connection with the Registration Statement
 on Form F-1MEF filed by the Company with the SEC in accordance with Rule 462(b) under the
 Securities Act of 1933, as amended, and any amendments thereto (the "Form F-1")
 regarding the study titled "S-K 1300 Technical Report Summary on the Iporá Project,
 Minas Gerais State, Brazil" dated September 30, 2025 (the "Iporá TRS");

ii) The incorporation by reference of this consent, the use of our name and any extracts from, or summary of, the Iporá TRS in the Form F-1 and the use of any information derived, summarized, quoted or referenced from the Iporá TRS, or portions thereof, that was prepared by SGS Canada Inc. – Mining Proficiency Group, into the Company's filings with the SEC.

---

| | |
|:---|:---|
| **SGS Canada Inc.** | **SGS Canada Inc.** |
| **By**: | */s/ Marc-Antoine Laporte, P.Geo, M.Sc.* |
| **Name**: | Marc-Antoine Laporte, P.Geo, M.Sc. |

---

## Exhibit 23.7

**Exhibit 23.7**

---

| | |
|:---|:---|
| ![A red and blue hexagon with text AI-generated content may be incorrect.](ex23-7_001.jpg) | ![A blue and white sign AI-generated content may be incorrect.](ex23-7_002.jpg) |

---

**Consent of Independent Registered Public Accounting Firm**

We hereby consent to the incorporation by reference in the Registration Statement on Form F-1 of our report dated August 03, 2024 relating to the financial statements of Apollo Resources Corporation for the year ended December 31, 2023.

For, Pipara & Co LLP (6841)

---

| | |
|:---|:---|
| ![](ex23-7_003.jpg) | ![](ex23-7_003.jpg) |
| Place: | Mumbai, India |
| Date: | December 17, 2025 |

---

![](ex23-7_004.jpg)

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

**Exhibit 107**

**Calculation of Filing Fee Tables**

**FORM F-1 MEF**

(Form Type)

**Atlas Critical Minerals Corp.**

(Exact Name of Registrant as Specified in its Charter)

333-290242

**Table 1: Newly Registered Securities<sup>\*</sup>**

---

| | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | Notes | Security Type | Security<br> Class<br> Title | Fee<br> Calculation <br>Rule | Amount to be <br>Registered | Proposed Maximum Offering Price Per Unit <sup>(1)</sup> | Proposed <br>Maximum<br> Aggregate<br> Offering Price | Fee Rate | Amount of Registration Fee | Carry Forward Form <br>Type | Carry Forward File <br>Number | Carry Forward Initial effective date | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward |
|  | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** |
| Fees to be paid | 1 | Equity | Common stock, par value $0.001 per share | 457(o) |  |  | $1840000 | $0.00013810 | $254.11 |  |  |  |  |
| Fees to be paid | 2 | Equity | Representative Warrants to purchase shares of Common Stock | 457(g) |  |  |  | $0.00013810 | $0 |  |  |  |  |
| Fees to be paid | 3 | Equity | Common Stock issuable upon exercise of the Representative Warrants | 457(o) |  |  | $126960 | $0.00013810 | $17.54 |  |  |  |  |
|  | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** | **Carry Forward Securities** |
|  | Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $1966960 |  | $**271.65** |  |  |  |  |
|  |  | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** |  |  |  | $**0.00** |  |  |  |  |
|  |  | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  | $**0.00** |  |  |  |  |
|  |  | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $**271.65** |  |  |  |  |

---

(1) Estimated
 solely for the purpose of calculating the registration fee pursuant to Rule 457(o) of the
 Securities Act of 1933, as amended (the "Securities Act"), based on an estimate
 of the proposed maximum aggregate offering price. Pursuant to Rule 416 under the Securities
 Act, the securities being registered hereunder include such indeterminate number of additional
 shares of common stock as may be issued after the date hereof as a result of share sub-divisions,
 share capitalization or similar transactions. Includes
 $240,000 of shares of common stock that may be issued upon exercise of a 45-day option granted to the underwriters solely to cover
 over-allotments, if any. The
 shares of common stock being registered hereunder are in addition to the $9,200,000 of shares of common stock registered pursuant
 to the Registrant's Registration Statement on Form F-1 (File No. 333-290242).

(2) In
 accordance with Rule 457(g), the entire registration fee for the Representative Warrants
 is allocated to the shares of common stock underlying the Representative Warrants, and no
 separate fee is payable for these warrants.

(3) Represents
 common stock issuable upon exercise of the Representative Warrants equal to 6.0% of the aggregate
 number of shares of common stock being offered in this offering, at an exercise price equal
 to 115% of the public offering price per share of common stock. Estimated solely for the
 purpose of calculating the registration fee pursuant to Rule 457(o) of the Securities Act,
 the proposed maximum aggregate offering price is $126,960, which is equal to 115% of $110,400
 (6.0% of the proposed maximum aggregate offering price of $1,840,000). Pursuant to Rule 416
 under the Securities Act, the securities being registered hereunder include such indeterminate
 number of additional common stock as may be issued after the date hereof as a result of share
 sub-divisions, share capitalization or similar transactions. Pursuant to Rule 416 under the
 Securities Act, the securities being registered hereunder include such indeterminate number
 of additional shares of common stock as may be issued after the date hereof as a result of
 share sub-divisions, share capitalization or similar transactions. The
 shares of common stock being registered hereunder are in addition to the $634,800 of shares of common stock issuable upon exercise
 of the Representative Warrants registered pursuant to the Registrant's Registration Statement on Form F-1 (File No. 333-290242).

**<u>Table 2: Fee Offset Claims and Sources</u>**

**N/A**

**<u>Table 3: Combined Prospectuses</u>**

**N/A**