<SEC-DOCUMENT>0001663577-20-000458.txt : 20201210
<SEC-HEADER>0001663577-20-000458.hdr.sgml : 20201210
<ACCEPTANCE-DATETIME>20201210145847
ACCESSION NUMBER:		0001663577-20-000458
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20201209
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Completion of Acquisition or Disposition of Assets
ITEM INFORMATION:		Unregistered Sales of Equity Securities
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20201210
DATE AS OF CHANGE:		20201210

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLEANSPARK, INC.
		CENTRAL INDEX KEY:			0000827876
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				870449945
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-39187
		FILM NUMBER:		201380376

	BUSINESS ADDRESS:	
		STREET 1:		1185 SOUTH 1800 WEST, SUITE 3
		CITY:			WOODS CROSS
		STATE:			UT
		ZIP:			84087
		BUSINESS PHONE:		(702) 941-8047

	MAIL ADDRESS:	
		STREET 1:		1185 SOUTH 1800 WEST, SUITE 3
		CITY:			WOODS CROSS
		STATE:			UT
		ZIP:			84087

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STRATEAN INC.
		DATE OF NAME CHANGE:	20141201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMARTDATA CORP
		DATE OF NAME CHANGE:	19880120
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>clsk8k.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PURSUANT TO SECTION 13 OR 15(d) OF</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>THE SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Date of Report (Date of Earliest Event Reported):
December 9, 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CLEANSPARK, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Exact name of Registrant as specified in
its charter)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 33%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Nevada</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 32%; text-align: center"><FONT STYLE="font-size: 10pt"><B>001-39187</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 33%; text-align: center"><FONT STYLE="font-size: 10pt"><B>87-0449945</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(State or Other Jurisdiction</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>of Incorporation)</B></P></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Commission File Number)</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(IRS Employer</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Identification No.)</B></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1185 S. 1800 West, Suite 3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Woods Cross, Utah 84087</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Address of Principal Executive Offices)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(702) 941-8047</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Registrant&rsquo;s Telephone Number, Including
Area Code)</B>&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>N/A&nbsp;</B></P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Former name or former address, if changed since
last report)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2 below):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 2%; text-align: center"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></TD>
    <TD STYLE="width: 98%"><FONT STYLE="font-size: 10pt">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; background-color: white">Securities registered pursuant
to Section&nbsp;12(b) of the Act:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; border-collapse: collapse">
<TR>
    <TD STYLE="width: 34%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="width: 32%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 32%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-size: 8pt">Title of each class</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Trading</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">Symbol(s)</P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Name of each exchange</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">on which registered</P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Common Stock, par value $0.001 per share</B></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>CLSK</B></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>The Nasdaq Stock Market LLC</B></FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 1pt; margin-bottom: 1pt"><DIV STYLE="font-size: 0.75pt; border-top: Black 0.75pt solid; border-bottom: Black 0.75pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; background-color: white"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant is an emerging growth
company as defined in Rule 405 of the Securities Act of 1933(&sect;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange
Act of 1934 (&sect;240.12b-2 of this chapter).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Emerging growth company <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If an emerging growth company, 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 13(a) of the Exchange Act. <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo --><!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Item 1.01</TD><TD>Entry into a Material Definitive Agreement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On December 9, 2020, CleanSpark, Inc., a Nevada corporation (the
&ldquo;Company&rdquo;), entered into an Agreement and Plan of Merger (the &ldquo;Merger Agreement&rdquo;) by and among ATL Data
Centers LLC, a Georgia limited liability company (&ldquo;ATL&rdquo;), CLSK Merger Sub, LLC, a Delaware limited liability company
and a wholly-owned subsidiary of the Company (&ldquo;Merger Sub&rdquo;), Bernardo Schucman (&ldquo;Schucman&rdquo;), Gustavo Lima
Caldeira De Andrada (&ldquo;De Andrada), and John Allen Martins Blount (&ldquo;Blount&rdquo; and collectively with Schucman and
De Andrada, the &ldquo;Sellers&rdquo;) (the &ldquo;Merger&rdquo;). The Merger closed on December 10, 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">At the closing, Merger Sub merged with and into ATL, and ATL survived
the Merger, continuing its existence as a wholly-owned subsidiary of the Company. In exchange, at closing, the Company issued 1,618,285
shares of restricted common stock par value $0.001 per share of the Company (the &ldquo;Shares&rdquo;) valued at $19.4 million
based on the average closing price of the common stock (as reflected on Nasdaq.com) for the five trading days including and immediately
preceding the closing date of $11.988 per share, to the Sellers, of which: (i) 642,309 Shares valued at $7.7 million would be fully
earned on closing, and (ii) an additional 975,976 Shares valued at $11.7 million being issued to escrow and subject to holdback
pending satisfaction of certain future milestones (the &ldquo;Merger Consideration&rdquo;), with all such Shares subject to a lock
up of no less than 180 days and a leak out of no more than 10% of average daily trading value of the prior 30 days.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Merger Consideration is subject to adjustment downward based
on post-closing adjustments to closing cash, indebtedness and transaction expenses of ATL within 90 days of closing. The Company
is also assuming approximately $6.9 million in debt of ATL on hand at closing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Merger Agreement contains standard representations, warranties,
covenants, indemnification and other terms customary in similar transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The foregoing description of the Merger Agreement and the transactions
contemplated thereby does not purport to be complete and is qualified in its entirety by reference to the full text of the agreement,
a copy of which is attached hereto as Exhibit 2.1, and is incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 2.01</B></TD><TD><B>Completion of Acquisition or Disposition of Assets.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The information set forth in Item 1.01 of this Current Report on
Form 8-K is incorporated by reference into this Item 2.01.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0%"></TD>
    <TD STYLE="width: 1in; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Item&nbsp;3.02</B></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Unregistered Sales of Equity Securities.</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">The information set forth in Item 1.01
of this Current Report on Form&nbsp;8-K&nbsp;is incorporated by reference into this Item 3.02.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">The issuance of the shares of the Company&rsquo;s
common stock in connection with the Merger is exempt from registration under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;),
in reliance on exemptions from the registration requirements of the Act in transactions not involved in a public offering pursuant
to Section&nbsp;4(a)(2) and/or Regulation D of the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Item 7.01</TD><TD>Regulation FD Disclosure.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On December 10, 2020, the Company issued a press release announcing
the entry into the Merger Agreement and the transactions contemplated thereby. A copy of this press release is attached hereto
as Exhibit 99.1 and is being furnished with this Current Report on Form 8-K (&ldquo;Current Report&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The information set forth under Item 7.01 of this Current Report,
including Exhibit 99.1 attached hereto, is being furnished and shall not be deemed &ldquo;filed&rdquo; for purposes of Section
18 of the Exchange Act, or otherwise subject to the liabilities of such section. The information in Item 7.01 of this Current Report,
including Exhibit 99.1, shall not be incorporated by reference into any filing under the Securities Act or the Exchange Act, regardless
of any incorporation by reference language in any such filing, except as expressly set forth by specific reference in such a filing.
This Current Report will not be deemed an admission as to the materiality of any information in this Current Report that is required
to be disclosed solely by Regulation FD.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Forward Looking Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">This Current Report contains forward-looking statements within the
meaning of the Private Securities Litigation Reform Act of 1995. All statements other than statements of historical fact contained
in this Current Report, including statements regarding the Merger Agreement, the Merger, business strategy, and plans are forward-looking
statements. These statements involve known and unknown risks, uncertainties and other important factors that may cause the Company&rsquo;s
actual results, performance or achievements to be materially different from any future results, performance or achievements expressed
or implied by the forward-looking statements. In addition, projections, assumptions and estimates of the Company&rsquo;s future
performance and the future performance of the markets in which the Company operates are necessarily subject to a high degree of
uncertainty and risk. In some cases, you can identify forward-looking statements by terms such as &ldquo;may,&rdquo; &ldquo;will,&rdquo;
&ldquo;would,&rdquo; &ldquo;could,&rdquo; &ldquo;should,&rdquo; &ldquo;expect,&rdquo; &ldquo;plan,&rdquo; &ldquo;anticipate,&rdquo;
&ldquo;could,&rdquo; &ldquo;intend,&rdquo; &ldquo;target,&rdquo; &ldquo;project,&rdquo; &ldquo;contemplate,&rdquo; &ldquo;believe,&rdquo;
&ldquo;estimate,&rdquo; &ldquo;predict,&rdquo; &ldquo;potential&rdquo; or &ldquo;continue&rdquo; or the negative of these terms
or other similar expressions. The forward-looking statements in this Current Report are only predictions. The Company has based
these forward-looking statements largely on its current expectations and projections about future events and financial trends that
the Company believes may affect its financial condition, operating results, business strategy, short-term and long-term business
operations and objectives. These forward- looking statements speak only as of the date of this Current Report and are subject to
a number of risks, uncertainties and assumptions. The events and circumstances reflected in such forward-looking statements may
not be achieved or occur and actual results could differ materially from those projected in the forward-looking statements. Moreover,
the Company operates in a very competitive and rapidly changing environment. New risks and uncertainties may emerge from time to
time, and it is not possible for the Company to predict all risks and uncertainties. Except as required by applicable law, the
Company does not plan to publicly update or revise any forward-looking statements contained herein, whether as a result of any
new information, future events, changed circumstances or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 96px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Item 9.01</B></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Financial Statements and Exhibits.</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">(a) Financial Statements of Business Acquired.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">As permitted by Item 9.01(a)(4) of Form&nbsp;8-K,&nbsp;the
financial statements required by Item 9.01(a) of Form&nbsp;8-K&nbsp;will be filed by the Company by an amendment to this Current
Report on Form&nbsp;8-K&nbsp;not later than 71 days after the date upon which this Current Report on Form&nbsp;8-K&nbsp;must be
filed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">(b) Pro Forma Financial Information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">As permitted by Item 9.01(b)(2) of Form&nbsp;8-K,&nbsp;the
pro forma financial information required by Item 9.01(b) of Form&nbsp;8-K&nbsp;will be filed by the Company by an amendment to
this Current Report on Form&nbsp;8-K&nbsp;not later than 71 days after the date upon which this Current Report on Form&nbsp;8-K&nbsp;must
be filed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(d) Exhibits</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR>
    <TD STYLE="width: 10%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><U>Exhibit No.</U></FONT></TD>
    <TD STYLE="width: 90%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><U>Description</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt/12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">2.1 &dagger;</FONT></TD>
    <TD STYLE="font: 12pt/12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ex2_1.htm">Agreement and Plan of Merger, dated as of December 9, 2020, by and among CleanSpark, Inc., ATL Data Centers LLC, CLSK Merger Sub, LLC and the Sellers.</A>&nbsp;&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt/12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
    <TD STYLE="font: 12pt/12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ex99_1.htm">Press Release, dated as of December 10, 2020.</A></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&dagger; Portions of this exhibit have been redacted in compliance
with Regulation S-K Item 601(b)(10).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 22%; text-align: right"></TD>
    <TD STYLE="width: 36%"><B>&nbsp;</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 25%"><B>CLEANSPARK, INC.</B></TD>
    <TD STYLE="width: 15%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="text-align: center">&nbsp;Dated: December 10, 2020 </TD>
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid">/s/ Zachary K. Bradford</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Zachary K. Bradford</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
        <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
        <P STYLE="margin-top: 0; margin-bottom: 0"></P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><P STYLE="margin-top: 0; margin-bottom: 0">Chief Executive Officer and President&nbsp;</P>
        <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P></TD>
    <TD><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
        <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>



<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>



<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2.1
<SEQUENCE>2
<FILENAME>ex2_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; font: 11pt Times New Roman, Times, Serif; width: 95%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="border: Black 1pt solid; width: 100%">&nbsp;<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
                                                           <P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
                                                           <P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTAIN INFORMATION, IDENTIFIED BY [*****],
HAS BEEN EXCLUDED FROM THE EXHIBIT BECAUSE IT IS BOTH (I) NOT MATERIAL, AND (II) WOULD LIKELY CAUSE COMPETITIVE HARM TO THE COMPANY
IF PUBLICLY DISCLOSED</B></P>

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0.5in; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0.5in; text-align: center"><B>AGREEMENT AND PLAN OF MERGER</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0.5in; text-align: center"><B>by and among</B></P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CleanSpark, Inc.,</B></P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ATL Data Centers LLC,</B></P>

<P STYLE="font: 11pt/11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>CLSK Merger Sub, LLC,</B></P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Bernardo Schucman,</B></P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Gustavo Lima Caldeira De Andrada,</B></P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>and </B></P>

<P STYLE="font: 11pt/200% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>John Allen Martins Blount </B></P>

<P STYLE="font: 11pt/11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 14.7pt; text-align: center"><B>December 9, 2020</B></P>

</TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo --><!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 2.7pt 0.35pt 0pt 0; text-align: center; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 2.7pt 0.35pt 12pt 0; text-align: center; text-indent: 0in"><B>TABLE
OF CONTENTS</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: right"><B><U>Page</U></B></P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%">
<TR STYLE="text-align: left; vertical-align: bottom; font: bold 11pt Times New Roman, Times, Serif; text-transform: uppercase">
    <TD STYLE="width: 90%; text-align: left; text-indent: -0.7in; padding-top: 12pt; padding-bottom: 6pt; padding-left: 1in">Article I. DEFINITIONS</TD>
    <TD STYLE="width: 10%; text-align: right; padding-top: 12pt; padding-bottom: 6pt">4</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">1.1&nbsp;&nbsp;&nbsp;Certain Definitions</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">4</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: bold 11pt Times New Roman, Times, Serif; text-transform: uppercase">
    <TD STYLE="text-align: left; text-indent: -0.7in; padding-top: 12pt; padding-bottom: 6pt; padding-left: 1in">Article II. THE MERGER</TD>
    <TD STYLE="text-align: right; padding-top: 12pt; padding-bottom: 6pt">12</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">2.1&nbsp;&nbsp;&nbsp;The Merger</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">12</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">2.2&nbsp;&nbsp;&nbsp;Merger Consideration</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">12</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">2.3&nbsp;&nbsp;&nbsp;Effects of Merger</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">14</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">2.4&nbsp;&nbsp;&nbsp;Effect of Merger</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">15</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">2.5&nbsp;&nbsp;&nbsp;Right to Vote Parent Common Stock</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">15</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">2.6&nbsp;&nbsp;&nbsp;Procedure for Exchange of ATL Membership Interests</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">15</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">2.7&nbsp;&nbsp;&nbsp;Tax Treatment</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">16</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">2.8&nbsp;&nbsp;&nbsp;Non-Competition Agreement</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">16</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: bold 11pt Times New Roman, Times, Serif; text-transform: uppercase">
    <TD STYLE="text-align: left; text-indent: -0.7in; padding-top: 12pt; padding-bottom: 6pt; padding-left: 1in">Article III. REPRESENTATIONS AND WARRANTIES OF ATL and THE SELLERS</TD>
    <TD STYLE="text-align: right; padding-top: 12pt; padding-bottom: 6pt">16</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.1&nbsp;&nbsp;&nbsp;Organization and Qualification</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">16</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.2&nbsp;&nbsp;&nbsp;Authority Relative to this Agreement; Non-Contravention</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">16</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.3&nbsp;&nbsp;&nbsp;No Conflicts</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">17</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.4&nbsp;&nbsp;&nbsp;Capitalization</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">17</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.5&nbsp;&nbsp;&nbsp;Government Approvals</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">18</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.6&nbsp;&nbsp;&nbsp;Litigation</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">18</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.7&nbsp;&nbsp;&nbsp;Brokers or Finders</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">18</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.8&nbsp;&nbsp;&nbsp;Tax Matters</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">18</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.9&nbsp;&nbsp;&nbsp;Affiliate Transactions</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">20</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.10&nbsp;&nbsp;&nbsp;Financial Statements</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">20</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.11&nbsp;&nbsp;&nbsp;Books and Records</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">20</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.12&nbsp;&nbsp;&nbsp;No Undisclosed Liabilities</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">20</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.13&nbsp;&nbsp;&nbsp;Compliance with Laws; Permits</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">20</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.14&nbsp;&nbsp;&nbsp;Real Property</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">21</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.15&nbsp;&nbsp;&nbsp;Insurance</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">21</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.16&nbsp;&nbsp;&nbsp;Environmental Matters</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">22</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.17&nbsp;&nbsp;&nbsp;Employee Matters</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">22</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.18&nbsp;&nbsp;&nbsp;Intellectual Property</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">24</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.19&nbsp;&nbsp;&nbsp;Investment Company</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">25</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.20&nbsp;&nbsp;&nbsp;Foreign Corrupt Practices; Improper Payments</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">25</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.21&nbsp;&nbsp;&nbsp;Application of Takeover Provisions</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">25</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.22&nbsp;&nbsp;&nbsp;Information</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">26</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.23&nbsp;&nbsp;&nbsp;Solvency</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">26</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.24&nbsp;&nbsp;&nbsp;Other Regulatory Matters</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">26</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.25&nbsp;&nbsp;&nbsp;Absence of Certain Changes, Events and Conditions</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">26</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.26&nbsp;&nbsp;&nbsp;No Other Information</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">28</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.27&nbsp;&nbsp;&nbsp;Bitcoin Antminers</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">28</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.28&nbsp;&nbsp;&nbsp;Material Contracts</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">28</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.29&nbsp;&nbsp;&nbsp;Access to Information; Disclaimer</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">30</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.30&nbsp;&nbsp;&nbsp;Full Disclosure</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">30</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">3.31&nbsp;&nbsp;&nbsp;Sellers Representations</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">31</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%">
<TR STYLE="text-align: left; vertical-align: bottom; font: bold 11pt Times New Roman, Times, Serif; text-transform: uppercase">
    <TD STYLE="text-align: left; text-indent: -0.7in; padding-top: 12pt; padding-bottom: 6pt; padding-left: 1in; width: 90%">Article IV. REPRESENTATIONS AND WARRANTIES OF PARENT AND MERGER SUB</TD>
    <TD STYLE="text-align: right; padding-top: 12pt; padding-bottom: 6pt; width: 10%">31</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">4.1&nbsp;&nbsp;&nbsp;Organization and Qualification</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">31</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">4.2&nbsp;&nbsp;&nbsp;Authority Relative to this Agreement; Non-Contravention</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">32</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">4.3&nbsp;&nbsp;&nbsp;No Conflicts</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">32</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">4.4&nbsp;&nbsp;&nbsp;Capitalization</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">32</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">4.5&nbsp;&nbsp;&nbsp;Litigation</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">33</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">4.6&nbsp;&nbsp;&nbsp;Due Diligence Investigation.</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">33</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: bold 11pt Times New Roman, Times, Serif; text-transform: uppercase">
    <TD STYLE="text-align: left; text-indent: -0.7in; padding-top: 12pt; padding-bottom: 6pt; padding-left: 1in">Article V. CONDUCT OF BUSINESS PENDING THE MERGER</TD>
    <TD STYLE="text-align: right; padding-top: 12pt; padding-bottom: 6pt">33</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">5.1&nbsp;&nbsp;&nbsp;Conduct of Business by Parent and Merger Sub</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">33</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">5.2&nbsp;&nbsp;&nbsp;Conduct of Business by ATL</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">34</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: bold 11pt Times New Roman, Times, Serif; text-transform: uppercase">
    <TD STYLE="text-align: left; text-indent: -0.7in; padding-top: 12pt; padding-bottom: 6pt; padding-left: 1in">Article VI. ADDITIONAL COVENANTS AND AGREEMENTS</TD>
    <TD STYLE="text-align: right; padding-top: 12pt; padding-bottom: 6pt">34</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.1&nbsp;&nbsp;&nbsp;Commercially Reasonable Efforts; Governmental Filings</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">34</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.2&nbsp;&nbsp;&nbsp;Expenses</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">34</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.3&nbsp;&nbsp;&nbsp;Access to Information; Confidentiality</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">35</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.4&nbsp;&nbsp;&nbsp;Press Releases</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">36</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.5&nbsp;&nbsp;&nbsp;Securities Reports</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">36</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.6&nbsp;&nbsp;&nbsp;ATL Financial Statements</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">36</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.7&nbsp;&nbsp;&nbsp;No Solicitation.</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">36</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.8&nbsp;&nbsp;&nbsp;Failure to Fulfill Conditions</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">37</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.9&nbsp;&nbsp;&nbsp;SEC Filings</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">37</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.10&nbsp;&nbsp;&nbsp;Indemnification</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">37</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.11&nbsp;&nbsp;&nbsp;Obligations of Merger Sub and the Surviving Entity</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">40</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.12&nbsp;&nbsp;&nbsp;Expansion of ATL Facility</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">40</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">6.13&nbsp;&nbsp;&nbsp;Consulting Agreements</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">40</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: bold 11pt Times New Roman, Times, Serif; text-transform: uppercase">
    <TD STYLE="text-align: left; text-indent: -0.7in; padding-top: 12pt; padding-bottom: 6pt; padding-left: 1in">Article VII. CONDITIONS</TD>
    <TD STYLE="text-align: right; padding-top: 12pt; padding-bottom: 6pt">40</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">7.1&nbsp;&nbsp;&nbsp;Conditions to Obligations of Each Party</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">40</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">7.2&nbsp;&nbsp;&nbsp;Additional Conditions to Obligations of Parent and Merger Sub</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">40</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">7.3&nbsp;&nbsp;&nbsp;Additional Conditions to Obligations of ATL</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">41</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">7.4&nbsp;&nbsp;&nbsp;Frustration of Closing Conditions</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">42</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: bold 11pt Times New Roman, Times, Serif; text-transform: uppercase">
    <TD STYLE="text-align: left; text-indent: -0.7in; padding-top: 12pt; padding-bottom: 6pt; padding-left: 1in">Article VIII. TERMINATION</TD>
    <TD STYLE="text-align: right; padding-top: 12pt; padding-bottom: 6pt">42</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">8.1&nbsp;&nbsp;&nbsp;Termination</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">42</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">8.2&nbsp;&nbsp;&nbsp;Expenses following Termination</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">43</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: bold 11pt Times New Roman, Times, Serif; text-transform: uppercase">
    <TD STYLE="text-align: left; text-indent: -0.7in; padding-top: 12pt; padding-bottom: 6pt; padding-left: 1in">Article IX. GENERAL PROVISIONS</TD>
    <TD STYLE="text-align: right; padding-top: 12pt; padding-bottom: 6pt">43</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.1&nbsp;&nbsp;&nbsp;Notices</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">43</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.2&nbsp;&nbsp;&nbsp;Interpretation</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">44</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.3&nbsp;&nbsp;&nbsp;Severability</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">44</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.4&nbsp;&nbsp;&nbsp;Right to Counsel; English Language; No Translation</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">44</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.5&nbsp;&nbsp;&nbsp;Amendment</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">44</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.6&nbsp;&nbsp;&nbsp;Waiver</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">44</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.7&nbsp;&nbsp;&nbsp;Entire Agreement; Binding Effect</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">44</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.8&nbsp;&nbsp;&nbsp;Counterparts; Facsimile Signatures</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">45</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.9&nbsp;&nbsp;&nbsp;Third Party Beneficiaries</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">45</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%">
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in; width: 90%">9.10&nbsp;&nbsp;&nbsp;Governing Law</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt; width: 10%">45</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.11&nbsp;&nbsp;&nbsp;Enforcement; Jurisdiction; Service of Process</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">45</TD></TR>
<TR STYLE="text-align: left; vertical-align: bottom; font: 11pt Times New Roman, Times, Serif">
    <TD STYLE="text-align: left; text-indent: -0.5in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1.4in">9.12&nbsp;&nbsp;&nbsp;WAIVER OF JURY TRIAL</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0pt">46</TD></TR>
</TABLE>
<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B><U>Exhibits</U></B></P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B>Exhibit A&#9;</B>Form of Articles of Merger</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B>Exhibit B&#9;</B>ATL Members</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0"><B>Exhibit C</B>&#9;Form of Non-Competition Agreement</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B>Exhibit D&#9;</B>Escrow Agreement</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B>Exhibit E</B>&#9;Estimated Closing Statement</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B><U>Schedules</U></B></P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B>Schedule A&#9;</B>Holdback Milestones</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B>Schedule B&#9;</B>ATL Disclosure Schedules</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B>Schedule C&#9;</B>Parent Disclosure Schedules</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0"><B>Schedule D</B>&#9;Broker Consideration</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0">&nbsp;</P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.95pt 0 0">&nbsp;</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 0.25in; letter-spacing: 0.75pt; text-align: center"><FONT STYLE="letter-spacing: 0pt">AGREEMENT
AND PLAN OF MERGER</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">This Agreement and
Plan of Merger (this &ldquo;<B><I>Agreement</I></B>&rdquo;) is entered into as of December 9, 2020, by and among ATL Data Centers
LLC, a Georgia limited liability company (&ldquo;<B><I>ATL</I></B>&rdquo;), CleanSpark, Inc., a Nevada corporation (&ldquo;<B><I>Parent</I></B>&rdquo;),
CLSK Merger Sub, LLC, a Delaware limited liability company and a wholly-owned subsidiary of Parent (&ldquo;<B><I>Merger Sub</I></B>&rdquo;),
Bernardo Schucman (&ldquo;<B><I>Schucman</I></B>&rdquo;), Gustavo Lima Caldeira De Andrada (&ldquo;<B><I>De Andrada</I></B>), and
John Allen Martins Blount (&ldquo;<B><I>Blount</I></B>&rdquo; and collectively with Schucman and De Andrada, the &ldquo;<B><I>Sellers</I></B>&rdquo;).</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; letter-spacing: 0.75pt; text-align: center"><FONT STYLE="letter-spacing: 0pt">W
I T N E S S E T H</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">WHEREAS, the Board
of Directors or Managers, respectively, of each of ATL, Parent, and Merger Sub have determined that it is in the best interests
of such entities and their respective stockholders or members, respectively, to consummate the merger of Merger Sub with and into
ATL with ATL as the surviving entity and a wholly-owned subsidiary of Parent (the &ldquo;<B><I>Merger</I></B>&rdquo;); and</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">WHEREAS, Parent,
as the sole member of Merger Sub, has approved the execution, delivery and performance of this Agreement and the consummation of
the transactions contemplated hereby, including the Merger, and the requisite number of the ATL Members (as defined below) have
approved the execution, delivery and performance of this Agreement and the consummation of the transactions contemplated hereby,
including the Merger; and</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">WHEREAS, pursuant
to the Merger, among other things, all of the ATL Membership Interests (as hereinafter defined) shall be converted into Parent
Common Stock (as hereinafter defined) upon the Effective Time (as hereinafter defined);</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><B>NOW, THEREFORE</B>,
in consideration of the foregoing and the mutual representations, warranties, covenants and agreements contained in this Agreement,
and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties hereto,
intending to be legally bound hereby, agree as follows:</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="color: #010000">Article
I.</FONT><FONT STYLE="color: windowtext"><BR>
DEFINITIONS</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">As used herein,
the following terms shall have the following meanings (such meaning to be equally applicable to both the singular and plural forms
of the terms defined):</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Certain Definitions</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Accounting
Firm</I></B>&rdquo; means an independent accounting firm recommended by the Parent.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Affiliate</I></B>&rdquo;
has the meaning as defined in Rule 12b-2 promulgated under the Exchange Act, as such regulation is in effect on the date hereof.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Agreement</I></B>&rdquo;
has the meaning set forth in the preamble.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Ancillary
Agreements</I></B>&rdquo; has the meaning set forth in <U>Section 3.1</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Articles
of Merger</I></B>&rdquo; means the articles of merger to be filed in the State of Georgia in substantially the form of <B><U>Exhibit
A</U></B>.</P>

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL</I></B>&rdquo;
has the meaning set forth in the preamble.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Charter Documents</I></B>&rdquo; has the meaning set forth in <U>Section 4.1</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Disclosure Schedule</I></B>&rdquo; means the disclosure schedules delivered by ATL to Parent and Merger Sub prior to and in connection
with the execution of this Agreement attached hereto as <U>Schedule B</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Employee</I></B>&rdquo; has the meaning set forth in <U>Section 4.17(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Employee Plans</I></B>&rdquo; has the meaning set forth in <U>Section 4.17(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
ERISA Affiliate</I></B>&rdquo; means any entity which is (or at any relevant time was), with ATL, a member of a &ldquo;controlled
group of corporations,&rdquo; under &ldquo;common control&rdquo; with, or a member of an &ldquo;affiliated service group,&rdquo;
within the meaning of Section 414(b), (c), (m) or (o) of the Code.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Financial Statements</I></B>&rdquo; has the meaning set forth in <U>Section 4.10</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Insider</I></B>&rdquo; has the meaning set forth in <U>Section 4.9</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Interim Financial Statements</I></B>&rdquo; has the meaning set forth in <U>Section 7.6</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
IP</I></B>&rdquo; has the meaning set forth in <U>Section 4.18(b)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
IP Agreements</I></B>&rdquo; means all licenses, sublicenses, consent to use agreements, covenants not to sue and permissions and
other Contracts, including the right to receive royalties or any other consideration, whether written or oral, relating to Intellectual
Property and to which ATL or any of its Subsidiaries is a party or under which ATL or any of its Subsidiaries is a licensor or
licensee.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Latest Balance Sheet</I></B>&rdquo; has the meaning set forth in <U>Section 4.12</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Material Contracts</I></B>&rdquo; has the meaning set forth in <U>Section 3.27</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Membership Interests</I></B>&rdquo; means the limited liability company membership interests of ATL that are owned by ATL Members
as set forth on <B><U>Exhibit B</U></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Members</I></B>&rdquo; means each of the individuals listed set forth on <B><U>Exhibit B</U></B> hereto as ATL Members.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL-Owned
IP</I></B>&rdquo; means all Intellectual Property owned or purported to be owned by ATL.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Professional Fees</I></B>&rdquo; means the documented fees, costs and expenses of ATL&rsquo;s or ATL&rsquo;s Affiliates&rsquo;
attorneys, accountants and other service providers incurred by ATL or its Affiliates on or prior to the Closing Date in connection
with the preparation and negotiation of the Transaction Documents, the filings with the SEC related hereto and thereto, and the
closing of the transactions contemplated hereby or thereby.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Returns</I></B>&rdquo; has the meaning set forth in <U>Section 3.8(a)(i)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ATL
Transaction Expenses</I></B>&rdquo; means, collectively, (i) all of the fees and expenses incurred or reimbursed by ATL or its
Affiliates to third parties in connection with the negotiation, documentation and consummation of the Transactions, including
all ATL Professional Fees, (ii) all payments required to be made to third parties to obtain</P>

<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0pt">third party consents in connection with
the consummation of the Subject Transactions, and (iii) all stay, change of control, severance, bonus, equity appreciation, phantom
equity or similar payments due by ATL or its Affiliates to any Person, and any other accelerations or increases in rights or benefits
of their employees (whether payable or occurring prior to, on or after the Closing Date), under any plan, agreement or arrangement,
which obligation, in each case, arises on or before the Closing Date or in whole or in part as a result of the execution of this
Agreement or the consummation of the Subject Transactions, including all Taxes that are payable by ATL in connection with or as
a result of the payment of such obligations.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Board
of Directors</I></B>&rdquo; means the board of directors of the entity specified.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Breach</I></B>&rdquo;
means any breach of, or any inaccuracy in, any representation or warranty or any breach of, or failure to perform or comply with,
any covenant or obligation, in or of this Agreement or any event which with the passing of time or the giving of notice, or both,
would constitute such a breach, inaccuracy or failure.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Business
Day</I></B>&rdquo; shall mean any day other than a Saturday, Sunday or a day on which the banks in New York are authorized by Law
or executive order to be closed.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Cash</I></B>&rdquo;
means cash and cash equivalents as determined in accordance with GAAP consistently applied.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>CleanSpark
Subsidiary</I></B>&rdquo; means any Subsidiary of the Parent.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Closing</I></B>&rdquo;
has the meaning set forth in <U>Section 2.3(c)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Closing
Cash</I></B>&rdquo; means ATL&rsquo;s Cash, as of 12:01 a.m. Eastern time on the Closing Date, as determined in accordance with
GAAP consistently applied.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Closing
Date</I></B>&rdquo; has the meaning set forth in <U>Section 2.3(c)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Closing
Date Statement</I></B>&rdquo; has the meaning set forth in <U>Section 2.2(b)(ii)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Closing
Indebtedness</I></B>&rdquo; means ATL&rsquo;s Indebtedness, as of 12:01 a.m. Eastern time on the Closing Date, as determined in
accordance with GAAP consistently applied.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Closing
Price</I></B>&rdquo; means the average closing price of the common stock (as reflected on Nasdaq.com) for the five trading days
including and immediately preceding the Closing Date.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>COBRA</I></B>&rdquo;
means the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended, and as codified in Section 4980B of the Code and
Section 601 <I>et. seq</I>. of ERISA.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Code</I></B>&rdquo;
means the Internal Revenue Code of 1986, as amended from time to time.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Contracts</I></B>&rdquo;
means any contracts, agreements, licenses, notes, bonds, mortgages, indentures, leases or other binding instruments or binding
commitments, whether written or oral.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Effective
Date</I></B>&rdquo; has the meaning set forth in <U>Section 2.3(c)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Effective
Time</I></B>&rdquo; has the meaning set forth in <U>Section 2.3(c)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Encumbrance</I></B>&rdquo;
shall mean any lien, pledge, hypothecation, charge, mortgage, security interest or other similar encumbrance.</P>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>End
Date</I></B>&rdquo; means January 31, 2021.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Environmental
Law or Laws</I></B>&rdquo; shall mean any and all laws, statutes, regulations, ordinances or rules of the United States, any state
of the United States, any foreign country and any political subdivision thereof, or any Governmental Order or binding agreement
with any Governmental Authority: (a) relating to pollution (or the cleanup thereof) or the protection of natural resources, endangered
or threatened species, human health or safety, or the environment (including ambient air, soil, surface water or groundwater, or
subsurface strata); or (b) concerning the presence of, exposure to, or the management, manufacture, use, containment, storage,
recycling, reclamation, reuse, treatment, generation, discharge, transportation, processing, production, disposal or remediation
of any Hazardous Materials. The term &quot;Environmental Law&quot; includes, without limitation, the following (including their
implementing regulations and any state analogs): the Comprehensive Environmental Response, Compensation, and Liability Act of 1980,
as amended by the Superfund Amendments and Reauthorization Act of 1986, 42 U.S.C. &sect;&sect; 9601 <I>et seq</I>.; the Solid Waste
Disposal Act, as amended by the Resource Conservation and Recovery Act of 1976, as amended by the Hazardous and Solid Waste Amendments
of 1984, 42 U.S.C. &sect;&sect; 6901 <I>et seq</I>.; the Federal Water Pollution Control Act of 1972, as amended by the Clean Water
Act of 1977, 33 U.S.C. &sect;&sect; 1251 <I>et seq</I>.; the Toxic Substances Control Act of 1976, as amended, 15 U.S.C. &sect;&sect;
2601 <I>et seq</I>.; the Emergency Planning and Community Right-to-Know Act of 1986, 42 U.S.C. &sect;&sect; 11001 <I>et seq</I>.;
the Clean Air Act of 1966, as amended by the Clean Air Act Amendments of 1990, 42 U.S.C. &sect;&sect; 7401 <I>et seq</I>.; and
the Occupational Safety and Health Act of 1970, as amended, 29 U.S.C. &sect;&sect; 651 <I>et seq</I>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ERISA</I></B>&rdquo;
means the Employee Retirement Income Security Act of 1974, as amended from time to time, or any successor law and the rules and
regulations promulgated thereunder.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>ERISA
Affiliate</I></B>&rdquo; means any entity which is (or at any relevant time was), with Parent and/or Merger Sub, a member of a
&ldquo;controlled group of corporations,&rdquo; under &ldquo;common control&rdquo; with, or a member of an &ldquo;affiliated service
group,&rdquo; within the meaning of Section 414(b), (c), (m) or (o) of the Code.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Escrow
Agent</I></B>&rdquo; means [Insert Name of Escrow Agent].</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Escrow
Agreement</I></B>&rdquo; has the meaning set forth in <U>Section 2.2(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Estimated
Closing Cash</I></B>&rdquo; has the meaning set forth in <U>Section 2.2(b)(i)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Estimated
Closing Date Statement</I></B>&rdquo; has the meaning set forth in <U>Section 2.2(b)(i)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Estimated
Closing Indebtedness</I></B>&rdquo; has the meaning set forth in <U>Section 2.2(b)(i)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Estimated
ATL Transaction Expenses</I></B>&rdquo; has the meaning set forth in <U>Section 2.2(b)(i)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Evaluation
Material</I></B>&rdquo; has the meaning set forth in <U>Section 7.3(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Exchange
Act</I></B>&rdquo; means the Securities Exchange Act of 1934, as amended, including the rules and regulations promulgated thereunder.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>GAAP</I></B>&rdquo;
means United States generally accepted accounting principles as in effect from time to time.</P>

<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Georgia
Act</I></B>&rdquo; means the Georgia Limited Liability Company Act, <I>O.C.G.A</I>. 14-11-100, <I>et. seq.,</I> as amended from
time to time.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Governmental
Authority</I></B>&rdquo; means any supranational, national, state, municipal, local or foreign government, any instrumentality,
subdivision, court, administrative agency or commission or other governmental authority, or any quasi-governmental or private body
exercising any regulatory or other governmental or quasi-governmental authority or self-regulatory organization.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&quot;<B><I>Governmental
Order</I></B>&quot; means any order, writ, judgment, injunction, decree, stipulation, determination or award entered by or with
any Governmental Authority.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Hazardous
Substance</I></B>&rdquo; shall mean (a) any material, substance, chemical, waste, product, derivative, compound, mixture, solid,
liquid, mineral or gas, in each case, whether naturally occurring or man-made, that is hazardous, acutely hazardous, toxic, or
words of similar import or regulatory effect under Environmental Laws, and (b) any petroleum or petroleum-derived products, radon,
radioactive materials or wastes, asbestos in any form, lead or lead-containing materials, urea formaldehyde foam insulation and
polychlorinated biphenyls.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Indebtedness</I></B>&rdquo;
of any Person means all obligations of such Person (a) for borrowed money, (b) evidenced by notes, bonds, debentures or similar
instruments, (c) for the deferred purchase price of goods or services (other than trade payables or accruals incurred in the ordinary
course of business), (d) under capital leases or (e) in the nature of guarantees of the obligations described in clauses (a) through
(d) above of any other Person.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Indemnified
Party</I></B>&rdquo; has the meaning set forth in <U>Section 6.10(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Intellectual
Property</I></B>&rdquo; means all intellectual property and other similar proprietary rights in any jurisdiction worldwide, whether
registered or unregistered, including such rights in and to: (a) patents (including all reissues, divisions, provisionals, continuations
and continuations-in-part, re-examinations, renewals and extensions thereof), patent applications, patent disclosures or other
patent rights; (b) copyrights, design, design registration, and all registrations, applications for registration, and renewals
for any of the foregoing, and any &ldquo;moral&rdquo; rights; (c)&nbsp;trademarks, service marks, trade names, business names,
logos, trade dress, certification marks and other indicia of commercial source or origin together with all goodwill associated
with the foregoing, and all registrations, applications and renewals for any of the foregoing; (d) trade secrets and business,
technical and know-how information, databases, data collections and other confidential and proprietary information and all rights
therein; (e) software, including data files, source code, object code, application programming interfaces, architecture, files,
records, schematics, computerized databases and other software-related specifications and documentation; and (f) Internet domain
name registrations.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Investigated
Party</I></B>&rdquo; has the meaning set forth in <U>Section 6.3(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Investigating
Party</I></B>&rdquo; has the meaning set forth in <U>Section 6.3(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>IRS</I></B>&rdquo;
means the United States Internal Revenue Service.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Knowledge</I></B>&rdquo;
means, with respect to an entity, that such entity shall be deemed to have knowledge of a particular fact or other matter if the
officers or directors of such Person had actual or constructive knowledge, after due inquiry, of such fact or other matter.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Laws</I></B>&rdquo;
has the meaning set forth in <U>Section 3.13(a)</U>.</P>

<!-- Field: Page; Sequence: 9 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Lease</I></B>&rdquo;
shall mean all leases, subleases and other agreements under which an entity or any of its Subsidiaries leases, uses or occupies,
or has the right to use or occupy, any real property.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Leased
Real Estate</I></B>&rdquo; shall mean all real property that an entity or any of its Subsidiaries leases, subleases or otherwise
uses or occupies, or has the right to use or occupy, pursuant to a Lease.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Legal
Proceeding</I></B>&rdquo; has the meaning set forth in <U>Section 3.6</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Liabilities</I></B>&rdquo;
means all Indebtedness, obligations and other liabilities of a Person, whether absolute, accrued, asserted or unasserted, contingent
(or based upon any contingency), known or unknown, fixed or otherwise, or whether due or to become due.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Liens</I></B>&rdquo;
means, with respect to any property or asset, all pledges, liens, mortgages, charges, encumbrances, hypothecations, options, rights
of first refusal, rights of first offer and security interests of any kind or nature whatsoever.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Loss(es)</I></B>&rdquo;
means any loss, liability, claim, damage, or expense (including, but not limited to, any and all expense whatsoever reasonably
incurred in investigating, preparing, or defending against any litigation, commenced or threatened, or any claim whatsoever).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Managers</I></B>&rdquo;
means the manager(s) of the entity specified.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Material
Adverse Effect</I></B>&rdquo; with respect to an entity, means any event, occurrence, fact, condition or change that is, or would
reasonably be expected to become, individually or in the aggregate, materially adverse to (i) the business, results of operations,
condition (financial or otherwise), or assets of such entity and its Subsidiaries, taken as a whole, or (ii) the ability of such
entity to consummate the transactions contemplated hereby on a timely basis; <U>provided</U>, <U>however</U>, that, for the purposes
of clause (i), a Material Adverse Effect shall not be deemed to include events, occurrences, facts, conditions or changes arising
out of, relating to or resulting from: (a) changes generally affecting the economy, or financial or securities markets; (b) the
announcement of the transactions contemplated by this Agreement; (c) any outbreak or escalation of war or any act of terrorism;
(d) general conditions in the industry in which such entity and its Subsidiaries operate; (e) changes after the date of this Agreement
in GAAP or regulatory accounting requirements, (f) changes after the date of this Agreement in Laws of general applicability to
companies in the industry in which such entity and its Subsidiaries operate; (g) failure, in and of itself, to meet earnings projections
or internal financial forecasts, but not including any underlying causes thereof unless separately excluded hereunder, or changes
in the trading price of such entity&rsquo;s common stock, in and of itself, but not including any underlying causes unless separately
excluded hereunder; or (h) actions or omissions taken with the prior written consent of the other party hereto or expressly required
by this Agreement; provided further, however, that any event, change and effect referred to in clauses (a), (c), (d), (e) or (f)
immediately above shall be taken into account in determining whether a Material Adverse Effect has occurred or would reasonably
be expected to occur to the extent that such event, change or effect has a disproportionate effect on such entity and its Subsidiaries,
taken as a whole, compared to other participants in the industries in which such entity and its Subsidiaries conduct their businesses.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Merger</I></B>&rdquo;
has the meaning ascribed thereto in the recitals of this Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Merger
8-K</I></B>&rdquo; has the meaning set forth in <U>Section 6.9(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Merger
Sub</I></B>&rdquo; has the meaning set forth in preamble.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Merger
Sub Membership Interests</I></B>&rdquo; means the shares of limited liability company membership interests of Merger Sub.</P>

<!-- Field: Page; Sequence: 10 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Merger
Sub Organization Documents</I></B>&rdquo; has the meaning set forth in <U>Section 4.1</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent</I></B>&rdquo;
has the meaning set forth in the preamble.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Affiliates</I></B>&rdquo; has the meaning set forth in <U>Section 3.6(b)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Capital Stock</I></B>&rdquo; means the Parent Common Stock and preferred stock, representing all authorized capital stock of Parent
prior to the Merger.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Common Stock</I></B>&rdquo; means the common stock, par value $0.001 per share, of Parent.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Disclosure Schedule</I></B>&rdquo; means the disclosure schedules delivered by Parent and Merger Sub in connection with the execution
of this Agreement attached hereto as <U>Schedule C</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Employee</I></B>&rdquo; has the meaning set forth in <U>Section 4.15(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Employee Plans</I></B>&rdquo; has the meaning set forth in <U>Section 4.15(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
ERISA Affiliate</I></B>&rdquo; means any entity which is (or at any relevant time was), with Parent and/or Merger Sub, a member
of a &ldquo;controlled group corporations,&rdquo; under &ldquo;common control&rdquo; with, or a member of an &ldquo;affiliated
serve group&rdquo; within the meaning of Section 414(b), (c), (m) or (o) of the code.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Financial Statements</I></B>&rdquo; has the meaning set forth in <U>Section 4.6(b)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
IP</I></B>&rdquo; has the meaning set forth in <U>Section 4.16(b)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
IP Agreements</I></B>&rdquo; means all licenses, sublicenses, consent to use agreements, covenants not to sue and permissions and
other Contracts, including the right to receive royalties or any other consideration, whether written or oral, relating to Intellectual
Property and to which Parent is a party or under which Parent is a licensor or licensee.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Latest Balance Sheet</I></B>&rdquo; has the meaning set forth in <U>Section 4.17</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Material Contract</I></B>&rdquo; has the meaning set forth in <U>Section 4.19</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Organization Documents</I></B>&rdquo; has the meaning set forth in <U>Section 4.1</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent-Owned
IP</I></B>&rdquo; means all Intellectual Property owned or purported to be owned by Parent.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Previous Filings</I></B>&rdquo; has the meaning set forth in <U>Section 4.6(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Professional Fees</I></B>&rdquo; means the actual and documented fees, costs and expenses of Parent&rsquo;s attorneys, accountants
and other service providers incurred by Parent on or prior to the Closing Date in connection with the preparation and negotiation
of the Transaction Documents, the organization of Merger Sub, the filings with the SEC related hereto and thereto and the closing
of the transactions contemplated hereby or thereby, <I>provided</I> that all such fees, costs and expenses are itemized on a schedule
delivered by Parent to ATL.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Representative</I></B>&rdquo; shall be Zach Bradford.</P>

<!-- Field: Page; Sequence: 11 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Returns</I></B>&rdquo; has the meaning set forth in <U>Section 4.10(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
SEC Filings</I></B>&rdquo; has the meaning set forth in <U>Section 3.29</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Parent
Specific Liabilities</I></B>&rdquo; means any liability or obligation of Parent with respect to or relating to the indemnification
by Parent of its directors or officers in their capacities as such, Parent Capital Stock or other securities of Parent, any filings
of Parent with the SEC, any public disclosures of Parent, Parent&rsquo;s status as a registered issuer under the Exchange Act and
any Contract to which Parent is a party with respect to any of the foregoing, including with its stock transfer agent, audit engagement
and directors and officers liability insurance provider to the extent each such Contract is referenced in the <B><I>Parent Disclosure
Schedule</I></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Permits</I></B>&rdquo;
has the meaning set forth in <U>Section 3.13(c)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Permitted
Liens</I></B>&rdquo; means (a) statutory Liens for current Taxes or other governmental charges not yet due and payable or the amount
or validity of which is being contested in good faith (provided appropriate reserves required pursuant to GAAP have been made in
respect thereof), (b) mechanics&rsquo;, carriers&rsquo;, workers&rsquo;, repairers&rsquo; and similar statutory Liens arising or
incurred in the ordinary course of business for amounts which are not delinquent or which are being contested by appropriate proceedings
(provided appropriate reserves required pursuant to GAAP have been made in respect thereof), (c) zoning, entitlement, building
and other land use regulations imposed by Governmental Authorities having jurisdiction over such Person&rsquo;s owned or leased
real property, which are not violated by the current use and operation of such real property, (d) covenants, conditions, restrictions,
easements and other similar non-monetary matters of record affecting title to such Person&rsquo;s owned or leased real property,
which do not materially impair the occupancy or use of such real property for the purposes for which it is currently used in connection
with such Person&rsquo;s businesses, (e) any right of way or easement related to public roads and highways, which do not materially
impair the occupancy or use of such real property for the purposes for which it is currently used in connection with such Person&rsquo;s
businesses, and (f) Liens arising under workers&rsquo; compensation, unemployment insurance, social security, retirement and similar
legislation.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Person</I></B>&rdquo;
means any individual, corporation (including any non-profit corporation), general or limited partnership, limited liability company,
joint venture, estate, trust, association, organization, labor union, Governmental Authority or other entity.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Pre-Closing
Adjustment</I></B>&rdquo; has the meaning set forth in <U>Section 2.2(b)(i)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Representatives</I></B>&rdquo;
has the meaning set forth in <U>Section 6.3(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&quot;<B><I>Sarbanes-Oxley
Act</I></B>&quot; means the Sarbanes-Oxley Act of 2002, including the rules and regulations promulgated thereunder, in each case
as amended from time to time.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Schedule</I></B>&rdquo;
means either ATL Disclosure Schedule or the Parent Disclosure Schedule.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>SEC</I></B>&rdquo;
means the United States Securities and Exchange Commission.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>SEC
Filings</I></B>&rdquo; has the meaning set forth in <U>Section 6.9(a)</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Securities
Act</I></B>&rdquo; means the Securities Act of 1933, as amended, including the rules and regulations promulgated thereunder.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Sellers</I></B>&rdquo;
has the meaning set forth in the preamble.</P>

<!-- Field: Page; Sequence: 12 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Solvent</I></B>&rdquo;
with respect to any Person means that, as of any date of determination, (a) the amount of the &ldquo;fair saleable value&rdquo;
of the assets of such Person exceeds, as of such date, the sum of (i) the value of all &ldquo;liabilities of such Person, including
contingent and other liabilities,&rdquo; as of such date, as such quoted terms are generally determined in accordance with applicable
federal Laws governing determinations of the solvency of debtors, and (ii) the amount that will be required to pay the probable
liabilities of such Person on its existing debts (including contingent liabilities) as such debts become absolute and matured;
and (b) such Person will not have, as of such date, an unreasonably small amount of capital for the operation of the business in
which it is engaged or proposed to be engaged following such date; and (c) such Person will be able to pay its liabilities, including
contingent and other liabilities, as they mature.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Subject
Transactions</I></B>&rdquo; means the Merger and the other transactions contemplated by the Transaction Documents.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Subsidiary</I></B>&rdquo;
with respect to any Person, means (i) each corporation in which such Person owns directly or indirectly fifty percent (50%) or
more of the voting securities of such corporation and (ii)&nbsp;any other Person in which such Person owns at least a majority
voting interest, and shall, in each case, unless otherwise indicated, be deemed to refer to both direct and indirect subsidiaries
of such Person.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Surviving
Entity</I></B>&rdquo; has the meaning set forth in <U>Section 2.1</U>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Tax</I></B>&rdquo;
or &ldquo;<B><I>Taxes</I></B>&rdquo; (and, with correlative meaning, &ldquo;Taxable&rdquo; and &ldquo;Taxing&rdquo;) means any
federal, state, local or foreign income, gross receipts, license, payroll, employment, excise, severance, stamp, occupation, premium,
property or windfall profits taxes, environmental taxes, customs duties, capital stock, franchise, employees&rsquo; income withholding,
foreign or domestic withholding, social security, unemployment, disability, workers&rsquo; compensation, employment-related insurance,
real property, personal property, sales, use, transfer, value added, alternative or add-on minimum or other governmental tax, fee,
assessment or charge of any kind whatsoever including any interest, penalties or additions to any Tax or additional amounts in
respect of the foregoing and any liability for the foregoing under Treasury Regulation Section 1.1502-6 (or any similar provision
of state, local or foreign law), or as a transferee or successor, by contract, or otherwise, imposed by and taxing authority.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">&ldquo;<B><I>Transaction
Documents</I></B>&rdquo; means this Agreement, the Articles of Merger, the Escrow Agreement, the Non-Competition Agreements, and
all Contracts, certificates and instruments relating to the foregoing to be executed by any of the parties in connection or pursuant
to the foregoing.</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="color: #010000">Article
II.</FONT><FONT STYLE="color: windowtext"><BR>
THE MERGER</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>The Merger</U></FONT></B>. Subject to the satisfaction or waiver of the
conditions set forth in <U>Article VII</U>, at the Effective Time, (a) Merger Sub will merge with and into ATL, and (b) ATL will
survive the Merger, continuing its existence as a wholly-owned subsidiary of Parent. The term &ldquo;<B><I>Surviving Entity</I></B>&rdquo;
as used in this Agreement shall mean ATL. The Merger will be effected pursuant to the Articles of Merger in the form of <B><U>Exhibit
A</U></B> in accordance with the provisions of, and with the effect provided in, the Georgia Act.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Merger Consideration</U></FONT></B>. In consideration of effectuating the
Merger, the ATL Members shall be entitled to receive the following:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><U>Issuance of Parent Common Stock</U>. On the Effective Date, Parent shall issue a number of shares of Parent Common
Stock, equal to (i) Nineteen Million Four Hundred Thousand&nbsp;</P>

<!-- Field: Page; Sequence: 13 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0pt">Dollars ($19,400,000.00) worth of Parent Common Stock priced on the
Closing Price (the &ldquo;<B><I>Merger Consideration</I></B>&rdquo;) (ii) in accordance with ATL&rsquo;s Capitalization Table,
as attached in Schedule 3.4(a) of the ATL Disclosure Schedule and subject to and in accordance with certain milestones the Escrow
Agreement substantially the form attached hereto as <B><U>Exhibit D</U></B> by and among ATL, the Escrow Agent and Parent (the
&ldquo;<B><I>Escrow Agreement</I></B>&rdquo;). The parties acknowledge and agree that such shares of Parent Common Stock will be
held by the Escrow Agent for further disbursement by the Escrow Agent to the ATL Members in accordance with the terms set forth
in the Escrow Agreement, including <FONT STYLE="color: windowtext">in accordance with the future performance milestones (the &ldquo;<B><I>Holdback
Milestones</I></B>&rdquo;) set forth in <U>Schedule A</U> hereto</FONT>. No fraction of a share of Parent Capital Stock will be
issued to Escrow Agent for further distribution to the ATL Members pursuant to this <U>Section 2.2(a)</U>, but in lieu thereof
each ATL Member who would otherwise be entitled to a fraction of a share of Parent Common Stock (after aggregating all fractional
shares of Parent Common Stock to be received by such holder) shall receive one full share of Parent Common Stock (i.e., rounded
up to the nearest whole share).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Post-Closing Adjustment</U>.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Estimated Closing Statement</U>. Prior to the execution of this Agreement, ATL
will have delivered to Parent a statement (the &ldquo;<B><I>Estimated Closing Date Statement</I></B>&rdquo;), reasonably acceptable
to Parent, setting forth a good faith calculation, together with reasonably detailed supporting documentation, of the Closing Cash
(the &ldquo;<B><I>Estimated Closing Cash</I></B>&rdquo;) minus the Closing Indebtedness (the &ldquo;<B><I>Estimated Closing Indebtedness</I></B>&rdquo;).
The Estimated Closing Date Statement and the calculations thereunder were prepared and calculated in good faith, and the Estimated
Closing Date Statement is attached hereto as <B><U>Exhibit E</U></B>. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Closing Date Statement</U>. Within ninety (90) days after the Closing Date, Parent
shall deliver to the Sellers a statement (the &ldquo;<B><I>Closing Date Statement</I></B>&rdquo;) setting forth Parent&rsquo;s
calculation, together with reasonably detailed supporting documentation, the actual amount of the Indebtedness immediately prior
to the Closing (the &ldquo;<B><I>Actual Amount</I></B>&rdquo;). If the Actual Amount exceeds $5,000 (the &ldquo;<B><I>Excess Amount</I></B>&rdquo;),
the Parent shall have the right to offset the Excess Amount from the Escrow Amount. The Sellers shall provide and deliver joint
written instructions to the Escrow Agent instructing the Escrow Agent to release from the Escrow Account an amount equal to the
Excess Amount to the Parent by wire transfer of immediately available funds to an account or accounts designated by Parent in such
joint written instructions. Notwithstanding anything to the contrary set forth in this Agreement, Parent shall have the right to
revise the Actual Amount in all respects based on fraud, negligence or willful misconduct discovered by Parent at any time. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Disputes</U>. If the Sellers object to Parent&rsquo;s calculation of the Closing
Cash, Closing Indebtedness and ATL Transaction Expenses as set forth in the Closing Date Statement, then, within fifteen (15) days
after the delivery to the Sellers of the Closing Date Statement (the &ldquo;<B><I>Objection Period</I></B>&rdquo;), the Sellers
shall deliver to Parent a written notice (an &ldquo;<B><I>Objection Notice</I></B>&rdquo;) describing in reasonable detail the
Sellers&rsquo; objections to Parent&rsquo;s calculation of the amounts set forth in such Closing Date Statement and containing
a statement setting forth the calculation of each amount set forth in such Closing Date Statement, in each case, determined by
the Sellers to be correct. If the Sellers do not deliver an Objection Notice to Parent during the Objection Period, then Parent&rsquo;s
calculation of the amounts set forth in the Closing Date Statement shall be binding and conclusive on the parties hereto.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in">If the Sellers
deliver an Objection Notice, and if the Sellers and Parent are unable to agree upon the calculation of the amounts set forth in
the Closing Date Statement within ten (10) Business Days after such Objection Notice is delivered to Parent, the dispute shall
be finally settled by the Accounting Firm.</P>

<!-- Field: Page; Sequence: 14 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in">Within ten (10) days after the Accounting Firm is appointed, Parent shall forward a
copy of the Closing Date Statement to the Accounting Firm, and the Sellers shall forward a copy of the Objection Notice to the
Accounting Firm, together with, in each case, all relevant supporting documentation. The Accounting Firm&rsquo;s role shall be
limited to resolving such objections and determining the correct calculations to be used on only the disputed portions of the Closing
Date Statement, and the Accounting Firm shall not make any other determination, including any determination as to whether any other
items on the Closing Date Statement are correct. The Accounting Firm shall not assign a value to any item greater than the greatest
value for such item claimed by the Sellers or Parent or less than the smallest value for such item claimed by the Sellers or Parent
and shall be limited to the selection of either the Sellers&rsquo; or Parent&rsquo;s position on a disputed item (or a position
in between the positions of the Sellers or Parent) based solely on presentations and supporting material provided by the parties
and not pursuant to any independent review. In resolving such objections, the Accounting Firm shall apply the provisions of this
Agreement concerning the determination of the amounts set forth in the Closing Date Statement. The Accounting Firm shall deliver
to the Sellers and Parent a written determination (such determination to include a work sheet setting forth all material calculations
used in arriving at such determination and to be based solely on information provided to the Accounting Firm by the Sellers and
Parent) of the disputed items submitted to the Accounting Firm within thirty (30) days of receipt of such disputed items. The determination
by the Accounting Firm of the disputed amounts shall be conclusive and binding on the parties hereto, absent manifest error or
fraud or willful misconduct as determined by a non-appealable and binding decision by a court of law having jurisdiction over the
parties. Both parties shall bear their own costs and fees and shall share the costs and fees of the Accounting Firm for its services
as outlined in this section.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Effects of Merger</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">From and after the Effective Time and until further amended in accordance with applicable
Laws, the articles of organization and operating agreement of ATL as in effect immediately prior to the Effective Time shall be
the articles of organization and operating agreement of the Surviving Entity.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Parent, ATL, and Merger Sub, respectively, shall each use its reasonable best efforts
to take all such action as may be necessary or appropriate to effectuate the Merger in accordance with the </FONT>Georgia Act <FONT STYLE="color: windowtext">at
the Effective Time. If at any time after the Effective Time, any further action is necessary or desirable to carry out the purposes
of this Agreement and to vest the Surviving Entity with full right, title and possession to all properties, rights, privileges,
immunities, powers and franchises of either ATL or Merger Sub, the officers of the Surviving Entity are fully authorized in the
name of Parent, ATL and Merger Sub or otherwise to take, and shall take, all such lawful and necessary action. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Subject to the provisions of <U>Article VII</U> and <U>Article VIII</U> hereof,
the closing of the transactions contemplated hereby (the &ldquo;<B><I>Closing</I></B>&rdquo;) shall take place by electronic communication
at such time and place as ATL and Parent mutually agree, at the earliest practicable time after the satisfaction or waiver of
the conditions in <U>Article VII</U> (other than those conditions that by their nature are to be satisfied by actions taken at
the Closing, but subject to the satisfaction or waiver of such conditions), but in no event later than five (5) Business Days
after all such conditions have been satisfied or waived, or on such other date as may be mutually agreed upon by the parties hereto
(the &ldquo;<B><I>Closing Date</I></B>&rdquo;). On the Closing Date, the parties hereto will cause the Articles of Merger to be
filed with the Georgia Secretary of State. The Merger shall be effective when the filing of the Articles of Merger is accepted
by the Georgia Secretary of State (the &ldquo;<B><I>Effective Time</I></B>&rdquo;). As used herein, the term &ldquo;<B><I>Effective
Date</I></B>&rdquo; shall mean the date on which the Effective Time occurs.</FONT></P>

<!-- Field: Page; Sequence: 15 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: windowtext">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Effect of Merger</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">To effectuate the Merger, and subject to the terms and conditions of this Agreement,
at the Effective Time: </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Subject to the terms of the Escrow Agreement, each ATL Membership Interest issued
and outstanding immediately prior to the Effective Time shall automatically be converted into and exchangeable for fully paid and
nonassessable shares of Parent Common Stock delivered to the Escrow Agent in accordance with <U>Section 2.2(a)</U>. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">All ATL Membership Interests held immediately prior to the Effective Time by ATL
(i.e. dormant interests) will be cancelled and extinguished and no payment will be made with respect to those ATL Membership Interests;
and </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Each membership interest of Merger Sub issued and outstanding immediately prior to
the Effective Time will be converted into and become membership interests of the Surviving Entity, which shall represent all of
the issued and outstanding membership interests of the Surviving Entity immediately following the Effective Time. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Right to Vote Parent Common Stock</U></FONT></B>. The ATL Members that
receive Parent Common Stock pursuant to the Escrow Agreement, shall, after the Effective Time, be entitled to vote such shares
of Parent Common Stock on any matters on which the registered holders of Parent Capital Stock, as of any date subsequent to the
Effective Time, shall be entitled to vote.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Procedure for Exchange of ATL Membership Interests</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">After the Effective Time, the ATL Members that receive Parent Common Stock pursuant
to the Escrow Agreement, shall receive uncertificated book entry accounts representing the number of shares of Parent Common Stock
issued to such ATL Member. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">The shares of Parent Common Stock issued upon the surrender for exchange of ATL Membership
Interests in accordance with the above terms and conditions shall be deemed to have been issued in full satisfaction of all rights
pertaining to such ATL Membership Interests. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.7<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Tax Treatment</U></FONT></B>. For U.S. federal income tax purposes, the
parties to this Agreement agree that it is intended that the Merger will qualify as a tax-free &ldquo;reorganization&rdquo; within
the meaning of Section 368(a)(1)(A) of the Code (and as provided in Revenue Ruling 2001-46).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.8<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Non-Competition Agreement</U></FONT></B>. At or prior to the Closing, the
Parent shall enter into a non-competition agreement with the Sellers in substantially the form of <B><U>Exhibit C</U></B>.</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0.05pt 7.05pt 12pt 6.1pt; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="color: #010000">Article
III.</FONT><FONT STYLE="color: windowtext"><BR>
REPRESENTATIONS AND WARRANTIES<BR>
OF ATL and <FONT STYLE="text-transform: none">THE SELLERS</FONT></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 5.7pt 12pt 0; text-align: justify; text-indent: 35.95pt">Except as
set forth in the relevant sections of ATL Disclosure Schedule, ATL hereby represents and warrants to the Parent and Merger Sub
as follows:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>3.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Organization and Qualification</U></FONT></B>. ATL is, and on the Effective
Date will be, a limited liability company duly organized, validly existing and in good standing under the laws of the State of
Georgia, and has the requisite power to carry on its business as now conducted. The articles of organization and operating agreement</P>

<!-- Field: Page; Sequence: 16 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0pt">of ATL (the &ldquo;<B><I>ATL Charter Documents</I></B>&rdquo;) that have been made available to Parent prior to the date of this
Agreement are correct and complete copies of such documents as in effect as of the date hereof, and shall be in effect on the Effective
Date. ATL is, and on the Effective Date will be, licensed or qualified to do business in every jurisdiction in which the nature
of its business or its ownership of property requires it to be licensed or qualified, except where the failure to be so licensed
or qualified would not have a Material Adverse Effect on ATL or the Surviving Entity. ATL is not in violation of any ATL Charter
Documents.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>3.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Authority Relative to this Agreement; Non-Contravention</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL has the requisite power and authority to enter into this Agreement and to perform
its obligations hereunder. The execution and delivery of this Agreement by ATL and the consummation by ATL of the transactions
contemplated hereby have been duly authorized by the Managers ATL and by at least the minimum number of votes that would be necessary
to authorize or take the actions contemplated by this Agreement and the transactions contemplated hereby from the Members of ATL,
and no other corporate proceedings on the part of ATL are necessary to authorize the execution and delivery of this Agreement and
the consummation of the transactions contemplated hereby. This Agreement has been duly executed and delivered by ATL and the Sellers,
and assuming it is a valid and binding obligation of Parent and Merger Sub, constitutes a valid and binding obligation of ATL and
the enforceable in accordance with its terms except as enforcement may be limited by general principles of equity whether applied
in a court of law or a court of equity and by bankruptcy, insolvency and similar laws affecting creditors&rsquo; rights and remedies,
generally. Other than the filing of the Articles of Merger with the Secretary of State of Georgia, no authorization, consent or
approval of, or filing with, any public body, court or authority is necessary on the part of ATL for the consummation by ATL of
the transactions contemplated by this Agreement, except for such authorizations, consents, approvals and filings as to which the
failure to obtain or make the same would not, in the aggregate, reasonably be expected to have a Material Adverse Effect on ATL
or the Surviving Entity or adversely affect the consummation of the transactions contemplated hereby.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">The Managers of ATL have, as of the date hereof (i) determined that this Agreement
and the transactions contemplated hereby, including the Merger, are fair to, and in the best interests of, the ATL Members, (ii)
approved and declared advisable the &ldquo;agreement of merger&rdquo; contained in this Agreement and the transactions contemplated
by this Agreement, including the Merger, in accordance with the </FONT>Georgia Act<FONT STYLE="color: windowtext">, and (iii) directed
that the &ldquo;agreement of merger&rdquo; contained in this Agreement be submitted to the ATL Members for adoption. As of the
date of this Agreement, the holders of ATL Membership Interests have adopted the &ldquo;agreement of merger&rdquo; set forth in
this Agreement by written consent resolutions.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>3.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>No Conflicts</U></FONT></B>. ATL is not subject to, or obligated under,
any provision of (a) ATL Charter Documents, (b) any ATL Material Contract or other agreement, arrangement or understanding, (c)
any license, franchise or permit or (d) any law, regulation, order, judgment or decree, which would conflict with, be breached
or violated, or in respect of which a right of termination or acceleration or any Lien on any of its assets would be created,
by the execution, delivery or performance of this Agreement, or the consummation of the transactions contemplated hereby, other
than, solely with respect to clauses (<U>b), (c) </U>and <U>(d)</U> of this <U>Section 3.3</U>, any such conflicts, breaches,
violations, rights of termination or acceleration or Liens which, in the aggregate, would not reasonably be expected to result
in a Material Adverse Effect on ATL or the Surviving Entity.</P>

<!-- Field: Page; Sequence: 17 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0pt 9pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>3.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Capitalization</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">The issued and outstanding ATL Membership Interests on the date hereof are, and the
issued and outstanding ATL Membership Interests at the Effective Time will be duly authorized, validly issued, fully paid and non-assessable
and not issued in violation of any preemptive rights and free from any restrictions on transfer (other than restrictions under
the Securities Act or state securities laws) or any option, lien, pledge, security interest, encumbrance, restriction or charge
of any kind. Other than as described in ATL Disclosure Schedule 3.4(a), ATL has, and at the Effective Time will have, no other
equity securities or securities containing any equity features authorized, issued or outstanding. Other than as described in ATL
Disclosure Schedule 3.4(a), there are no other commitments, agreements or other rights or arrangements existing which provide for
the sale or issuance of membership interests or any other securities by ATL of any kind and there are no rights, subscriptions,
warrants, options, conversion rights or agreements of any kind outstanding to purchase or otherwise acquire from ATL any membership
interests of ATL or other securities of ATL of any kind, and, there will not be any such agreements prior to or at the Effective
Date. There are, and on the Effective Date there will be, no commitments, agreements or other obligations (contingent or otherwise)
which may require ATL to repurchase or otherwise acquire any ATL Membership Interests or other securities. ATL Disclosure Schedule
3.4(a) sets forth the names of the holders of record of all issued and outstanding ATL Membership Interests and their respective
holdings of such securities. Each ATL Member owns ATL Membership Interests set forth opposite each such member&rsquo;s name on
such Schedule, free and clear of any Liens other than any Liens that will be discharged at Closing or any Liens resulting from
applicable securities Laws. For the avoidance of doubt, on the Effective Date, there will be no outstanding warrants, notes, rights
or other instruments convertible into or exercisable or exchangeable for ATL Membership Interests or in connection with which ATL
Membership Interests may be issuable.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL is not, and on the Effective Date, a party to any contract to acquire any equity
securities or other securities of any Person or any direct or indirect equity or ownership interest in any other Person. Except
as contemplated by this Agreement and as set forth on ATL Disclosure Schedule 3.4(b), ATL is not a party to and there do not exist
any voting trusts, proxies, or other contracts with respect to the voting of ATL Membership Interests.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Government Approvals</U></FONT></B>. Except for the filing of all necessary
documents with the Georgia Secretary of State, no consent or approval of, or filing, license, permit or authorization, declaration
or registration with, any Governmental Authority are necessary for the execution and delivery of this Agreement by ATL, the performance
by ATL of its obligations hereunder and the consummation by ATL of the Merger and the other transactions contemplated hereby, except
where the failure to obtain such permits, authorizations, consents or approvals or to make such filings or give such notice would
not, individually or in the aggregate, reasonably be expected to prevent or materially impair the ability of ATL to consummate
the Merger and the other transactions contemplated by this Agreement or to execute, deliver and perform its obligations pursuant
hereto.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Litigation</U></FONT></B>. Except as set forth on ATL Disclosure Schedule
3.6, there are no actions, suits, proceedings, orders or investigations (a &ldquo;<B><I>Legal Proceeding</I></B>&rdquo;) pending
or, to the Knowledge of ATL, threatened against ATL or its officers, directors, employees or Affiliates, or the nominees for officer
or director of Parent after the Effective Time, individually or in the aggregate, at law or in equity, or before or by any federal,
state or other governmental department, court, commission, board, bureau, agency or instrumentality, domestic or foreign. To the
Knowledge of ATL, there is no reasonable basis for any Legal Proceeding directly or indirectly involving ATL or its officers, directors,
employees, Affiliates or the nominees for officer or director of Parent after the Effective Time, individually or in the aggregate.
ATL is not a party to any order, judgment or decree issued by any federal, state or other governmental department, court, commission,
board, bureau, agency or instrumentality, domestic or foreign.</P>


<!-- Field: Page; Sequence: 18 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Brokers or Finders</U></FONT></B>. Except as it relates to Buckman, Buckman
&amp; Reid, Inc. (&ldquo;<B><I>Buckman</I></B>&rdquo;) jointly utilized by Parent and Sellers as noted herein and Buckman&rsquo;s
consideration set forth on <U>Schedule D</U> herein, neither ATL nor any of its officers, directors, employees or Affiliates has
employed any broker, finder, investment banker or investment advisor or Person performing similar function, or incurred any liability,
for brokerage commissions, finders&rsquo; fees, investment advisory fees or similar compensation, in connection with the transactions
contemplated by this Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Tax Matters</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Since inception and as of the Closing Date, ATL is and has been classified as a corporation
for tax purposes.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">(i) ATL has timely filed (or has had timely filed on its behalf) all material returns,
declarations, reports, estimates, information returns, and statements, including any schedules and amendments to such documents
(&ldquo;<B><I>ATL Returns</I></B>&rdquo;), required to be filed by it, if any, in respect of any Taxes; (ii) all such ATL Returns
are complete and accurate in all material respects; (iii) ATL has timely paid (or has had timely paid on its behalf) all Taxes
required to have been paid by it (whether or not shown on any ATL Return); (iv) ATL has established on ATL Latest Balance Sheet,
in accordance with GAAP, reserves that are adequate for the payment of any Taxes not yet paid; and (v) ATL has complied in all
material respects with all applicable laws, rules, and regulations relating to the collection or withholding of Taxes from third
parties (including without limitation employees) and the payment thereof (including, without limitation, withholding of Taxes under
Sections 1441 and 1442 of the Code, or similar provisions under any foreign laws).</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">There are no liens for Taxes upon any assets of ATL, except statutory liens for current
Taxes not yet due and Permitted Liens.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">No material deficiency for any Taxes has been asserted, assessed or proposed against
ATL that has not been finally resolved. No waiver, extension or comparable consent given by ATL regarding the application of the
statute of limitations with respect to any Taxes or ATL Returns is outstanding, nor is any request for any such waiver or consent
pending. There is no pending or threatened Tax audit or other administrative proceeding or court proceeding with regard to any
Taxes or ATL Returns, nor is any such Tax audit or other proceeding pending, nor has there been any notice to ATL by any Taxing
authority regarding any such Tax audit or other proceeding, or, to the Knowledge of ATL, is any such Tax audit or other proceeding
threatened with regard to any Taxes or ATL Returns. ATL does not expect the assessment of any additional Taxes of ATL for any period
prior to the date hereof and has no Knowledge of any unresolved questions, claims or disputes concerning the liability for Taxes
of ATL which would exceed the estimated reserves established on its books and records.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Neither the execution and delivery of this Agreement nor the consummation of the
transactions contemplated hereby, either alone or in combination with any other event (whether contingent or otherwise) will, to
the extent applicable, result in any &ldquo;excess parachute payment&rdquo; under Section 280G of the Code (or any corresponding
provision of state, local, or foreign Tax law).</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">There is no contract, agreement, plan or arrangement to which ATL is a party which
requires ATL to pay a Tax gross-up, equalization or reimbursement payment to any Person, including without limitation, with respect
to any Tax-related payments under Section 409A of the Code or Section 280G of the Code.</FONT></P>


<!-- Field: Page; Sequence: 19 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL is not liable for Taxes of any other Person under Treasury Regulations section
1.1502-6 or any similar provision of state, local or foreign Tax law, as a transferee or successor, by Contract or otherwise. ATL
is not a party to any Tax sharing, allocation or indemnification agreement. ATL has not agreed and is not required, as a result
of a change in method of accounting or otherwise, to include any adjustment under Section 481 of the Code (or any corresponding
provision of state, local or foreign law) in Taxable income. ATL will not be required to include any item of income in Taxable
income for any Taxable period (or portion thereof) ending after the Closing Date as a result of any (i) prepaid amount received
on or prior to the Closing Date, (ii) &ldquo;closing agreement&rdquo; described in Section 7121 of the Code (or any similar or
corresponding provision of any other Tax law). No claim has ever been made by a Taxing authority in a jurisdiction where ATL does
not file an ATL Return that ATL is subject to Tax imposed by that jurisdiction. There are no advance rulings in respect of any
Tax pending or issued by any Taxing authority with respect to any Taxes of ATL.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">h)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL has not been a &ldquo;distributing corporation&rdquo; or a &ldquo;controlled
corporation&rdquo; (within the meaning of Section 355 of the Code) in a distribution of stock qualifying for tax-free treatment
under Section 355 of the Code.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL has not requested any extension of time within which to file any ATL Return,
which return has not since been filed, except for 2019 US federal income tax returns.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">j)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL is not a party to any tax sharing, allocation, indemnity or similar agreement
or arrangement (whether or not written) pursuant to which it will have any obligation to make any payments after the Closing.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">k)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL has not participated in any &ldquo;listed transaction&rdquo; within the meaning
of Treasury Regulation Section 1.6011-4(b).</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">l)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL does not know of any fact and has not taken or failed to take any action that
would reasonably be expected to prevent the Merger from qualifying as a reorganization within the meaning of Section 368(a) of
the Code.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Affiliate Transactions</U></FONT></B>. Except as set forth on ATL Disclosure
Schedule 3.9, no officer, manager, director, or employee of ATL, any person who holds or has the right to acquire 5% or more of
the outstanding ATL Membership Interests, any member of the immediate family of any such officer, manager, director, employee or
any person who holds or has the right to acquire 5% or more of the outstanding ATL Membership Interests, or any entity in which
any of such persons owns any beneficial interest (collectively &ldquo;<B><I>ATL Insiders</I></B>&rdquo;), has any agreement with
ATL (except for standard employment or stock option agreements) or any interest in any property, real, personal or mixed, tangible
or intangible, used in or pertaining to the business of ATL. Except as set forth on ATL Disclosure Schedule 3.9, ATL is not indebted
to any ATL Insider (except for reimbursement of ordinary business expenses) and no ATL Insider is indebted to ATL (except for cash
advances for ordinary business expenses). For purposes of this <U>Section 3.9</U>, the Members of the immediate family of an officer,
manager, director, or employee shall consist of the spouse, parents, children or siblings of such officer, director or employee.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.7<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Financial Statements</U></FONT></B>. ATL has made available to Parent the
unaudited balance sheet of ATL as of September 30, 2020 and the related statement of operations, changes in Members&rsquo; equity,
and cash flows of ATL for the period from inception to September 30, 2020. ATL Financial Statements were prepared in accordance
with GAAP and applied on a consistent basis during the periods involved (except in each case as described in the notes to the ATL
Financial Statements thereto) and on that basis present fairly, in all material respects, the financial position and the results
of operations, changes in Members&rsquo; equity, and cash flows of ATL as of the dates of and for the periods referred to in ATL
Financial Statements.</P>


<!-- Field: Page; Sequence: 20 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 12pt; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.8<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Books and Records</U></FONT></B>. The books of account, minute books, ATL
Membership Interests record books, and other records of ATL, substantially complete copies of which have been made available to
Parent, have been properly kept and, to the best of our knowledge, in all material respects, contain no inaccuracies except for
inaccuracies that would not, individually or in the aggregate, reasonably be expected to have a Material Adverse Effect on ATL.
At the Closing, all ATL&rsquo;s records will be in the possession of ATL or its counsel.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.9<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>No Undisclosed Liabilities</U></FONT></B>. As of the date hereof, except
for the ATL Professional Fees set forth in ATL Disclosure Schedule 3.12 or except as reflected in or reserved against in the draft
balance sheet of ATL as of September 30, 2020 (the &ldquo;<B><I>ATL Latest Balance Sheet</I></B>&rdquo;), and related notes and
disclosures, ATL is not aware of any other material liabilities (whether accrued, absolute, contingent, unliquidated or otherwise)
other than (a) liabilities incurred in the ordinary course of business, and (b) liabilities arising or permitted under this Agreement
and the other Transaction Documents.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.10<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Compliance with Laws; Permits</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Except as would not reasonably be expected to have, individually or in the aggregate,
a Material Adverse Effect or would not reasonably be expected to prevent or materially impair the consummation of the transactions
contemplated by this Agreement, the business of ATL has not been, and as of the Effective Date will not be conducted in violation
of any applicable United States federal, state or local, non-United States, national, provincial or multinational law, statute
or ordinance, common law, or any rule, regulation, directive, treaty provision, or any applicable judgment, agency requirement,
license or permit of any Governmental Authority (collectively, &ldquo;<B><I>Laws</I></B>&rdquo;). No investigation, audit or review
by any Governmental Authority with respect to ATL is pending or, to the Knowledge of ATL, threatened, nor has any Governmental
Authority notified ATL of its intention to conduct the same, except for (i) such investigations or reviews that would not reasonably
be expected to have, individually or in the aggregate, a Material Adverse Effect and/or (ii) any investigation or review related
to the Merger. As of the date hereof, ATL has not received any notice or communication of any material noncompliance with any applicable
Laws that has not been cured as of the date hereof.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL has not solicited, received, paid or offered to pay any remuneration, directly
or indirectly, overtly or covertly, in cash or kind for the purpose of making or receiving any referral that violated an anti-corruption
law.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL holds, to the extent legally required to operate its business as such businesses
is being operated as of the date hereof, all permits, licenses, clearances, authorizations and approvals from federal, state, local
and foreign authorities (collectively, &ldquo;<B><I>Permits</I></B>&rdquo;), except for any Permits for which the failure to obtain
or hold would not reasonably be expected to have, individually or in the aggregate, a Material Adverse Effect. No suspension or
cancellation of any Permits of ATL is pending or, to the Knowledge of ATL, threatened, except for any such suspension or cancellation
which would not reasonably be expected to have, individually or in the aggregate, a Material Adverse Effect. ATL is in compliance
with the terms of all Permits, except where the failure to be in such compliance would not reasonably be expected to have, individually
or in the aggregate, a Material Adverse Effect.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.11<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Real Property</U></FONT></B>.</P>


<!-- Field: Page; Sequence: 21 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT> <FONT STYLE="color: windowtext">ATL does not own any real property.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Except as would not reasonably be expected to have, individually or in the aggregate,
a Material Adverse Effect, ATL has a valid and subsisting leasehold estate in each parcel of real property demised under a Lease
for the full term of the respective Lease free and clear of any Liens other than Permitted Liens. ATL Disclosure Schedule 3.14(b)
contains a complete and correct list, as of the date hereof, of the Leased Real Estate including with respect to each such Lease
the date of such Lease and any material amendments thereto. Except as would not reasonably be expected to have, individually or
in the aggregate, a Material Adverse Effect, (i) all Leases are valid and in full force and effect except to the extent they have
previously expired or terminated in accordance with their terms, and (ii) neither ATL nor, to the Knowledge of ATL, any third party,
has violated any provision of, or committed or failed to perform any act which, with or without notice, lapse of time or both would
constitute a default under the provisions of, any Lease. ATL has not assigned, pledged, mortgaged, hypothecated or otherwise transferred
any Lease nor except as set forth in ATL Disclosure Schedule 3.14(b) has ATL entered into with any other Person any sublease, license
or other agreement that is material to ATL and that relates to the use or occupancy of all or any portion of the Leased Real Estate.
ATL has delivered or otherwise made available to Parent true and complete copies of all Leases (including all material modifications,
amendments, supplements, waivers and side letters thereto) pursuant to which ATL leases, subleases or licenses, as tenant, any
Leased Real Estate.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Except as would not reasonably be expected to have, individually or in the aggregate,
a Material Adverse Effect, ATL has good title to, or a valid and binding leasehold interest in, all the personal property owned
by it, free and clear of all Liens, other than Permitted Liens.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.12<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Insurance</U></FONT></B>. ATL Disclosure Schedule 3.15 identifies all insurance
policies maintained by, at the expense of or for the benefit ATL, identifies any material claims made thereunder, and includes
a summary of the amounts and types of coverage and the deductibles under each such insurance policy. Each of the insurance policies
identified in ATL Disclosure Schedule 3.15 is in full force and effect. Except as set forth in ATL Disclosure Schedule 3.15, ATL
has not received any notice or other communication regarding any actual or possible (a) cancellation or invalidation of any insurance
policy, (b) refusal of any coverage or rejection of any claim under any insurance policy, or (c) material adjustment in the amount
of the premiums payable with respect to any insurance policy. With respect to each such insurance policy: (i) to ATL's Knowledge,
the policy is legal, valid, binding, enforceable, and in full force and effect; (ii) neither ATL nor, to ATL&rsquo;s Knowledge,
any other party to the policy is in breach or default (including with respect to the payment of premiums or the giving of notices),
and, to ATL&rsquo;s Knowledge, no event has occurred that, with notice or the lapse of time, would constitute such a breach or
default, or permit termination, modification, or acceleration, under the policy; and (iii) no party to the policy has repudiated
any provision thereof.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.13<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Environmental Matters</U></FONT></B>. Except for such matters as would
not reasonably be expected to have, individually or in the aggregate, a Material Adverse Effect:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL is, and has been, in compliance with all Environmental Laws, which compliance
includes the possession, maintenance of, compliance with, or application for, all Permits required under applicable Environmental
Laws for the operation of the business of ATL as currently conducted.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL has not (i) produced, processed, manufactured, generated, transported, treated,
handled, used, stored, disposed of or released any Hazardous Substances, except in compliance with Environmental Laws, at any Leased
Real Estate of ATL, or (ii) exposed any employee or any third party to any Hazardous Substances under circumstances reasonably
expected to give rise to any Liability or obligation under any Environmental Law.</FONT></P>


<!-- Field: Page; Sequence: 22 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL has not received written notice of and there is no Legal Proceeding pending,
or to the Knowledge of ATL, threatened against ATL, alleging any liability or responsibility under or non-compliance with any Environmental
Law or seeking to impose any financial responsibility for any investigation, cleanup, removal, containment or any other remediation
or compliance under any Environmental Law. ATL is not subject to any order, judgment or decree or written agreement by or with
any Governmental Authority or third party imposing any material liability or obligation with respect to any of the foregoing.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.14<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Employee Matters</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL Disclosure Schedule 3.17(a) contains an accurate and complete list, as of the
date hereof, of each material plan, program, policy, agreement, collective bargaining agreement or other arrangement providing
for compensation, severance, deferred compensation, performance awards, stock or stock-based awards, fringe, retirement, death,
disability or medical benefits or other employee benefits or remuneration of any kind, including each employment, severance, retention,
change in control or consulting plan, program arrangement or agreement, in each case whether written or unwritten or otherwise,
funded or unfunded, including each &ldquo;employee benefit plan,&rdquo; within the meaning of Section 3(3) of ERISA, whether or
not subject to ERISA, which is or has, within the six (6) years prior to the Closing Date, been sponsored, maintained, contributed
to, or required to be contributed to, by ATL for the benefit of any current or former employee, independent contractor, consultant
or director of ATL (each, a &ldquo;<B><I>ATL Employee</I></B>&rdquo;), or with respect to which ATL has or may have any material
Liability (collectively, the &ldquo;<B><I>ATL Employee Plans</I></B>&rdquo;).</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL has made available to Parent correct and complete copies (or, if a plan is not
written, a written description) of all ATL Employee Plans and amendments thereto in each case that are in effect as of the date
hereof, and, to the extent applicable, (i) all related trust agreements, funding arrangements and insurance contracts now in effect,
(ii) the most recent determination letter or opinion letter received regarding the tax-qualified status of each ATL Employee Plan,
(iii) the most recent financial statements for each ATL Employee Plan, (iv) the Form 5500 Annual Returns/Reports for the most recent
plan year for each ATL Employee Plan, (v)&nbsp;the current summary plan description for each ATL Employee Plan, and (vi) all actuarial
valuation reports related to any ATL Employee Plans.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">(i) To the Knowledge of ATL, each ATL Employee Plan has been established, administered,
and maintained in all material respects in accordance with its terms and in compliance with applicable Laws, including but not
limited to ERISA and the Code; (ii) all ATL Employee Plans that are intended to be qualified under Section 401(a) of the Code are
so qualified and have received timely determination letters from the IRS or may rely upon a favorable opinion letter and, as of
the date hereof, no such determination letter or opinion letter has been revoked nor, to the Knowledge of ATL, has any such revocation
been threatened, and to the Knowledge of ATL, as of the date hereof, no circumstance exists that is likely to result in the loss
of such qualified status under Section 401(a) of the Code; (iii) ATL has timely made all material contributions and other material
payments required by and due under the terms of each ATL Employee Plan and applicable Law, and all benefits accrued under any unfunded
ATL Employee Plan have been paid, accrued or otherwise adequately reserved to the extent required by, and in accordance with GAAP;
(iv) except to the extent limited by applicable Law, each ATL Employee Plan can be amended, terminated or otherwise discontinued
after the Effective Time in accordance with its terms, without liability to Parent or ATL (other than ordinary administration expenses
and in respect of accrued benefits thereunder); (v) as of the date hereof, there are no material audits, inquiries or Legal Proceedings
pending or, to the Knowledge of ATL, threatened by the IRS or the U.S. Department of Labor, or any similar Governmental Authority
with respect to any ATL Employee Plan; (vi) as of the date hereof, there are no material Legal Proceedings pending, or, to the
Knowledge of ATL, threatened with respect to any ATL Employee Plan (in each case, other than routine claims for benefits); and
(vii) to the Knowledge of ATL, ATL has not engaged in a transaction that could subject ATL or any Subsidiary to a tax or penalty
imposed by either Section 4975 of the Code or Section 502(i) of ERISA.</FONT></P>


<!-- Field: Page; Sequence: 23 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">No ATL Employee Plan provides post-termination or retiree welfare benefits to any
person for any reason, except as may be required by COBRA or other applicable Law, and neither ATL nor any ATL ERISA Affiliate
has any liability to provide post-termination or retiree welfare benefits to any person or ever represented, promised or contracted
to any ATL Employee (either individually or to ATL Employees as a group) or any other person that such ATL Employee(s) or other
person would be provided with post-termination or retiree welfare benefits, except to the extent required by COBRA or other applicable
Law.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">No ATL Employee Plan has within the three years prior to the date hereof, been the
subject of an examination or audit by a Governmental Authority or is the subject of an application or filing under, or is a participant
in, an amnesty, voluntary compliance, self-correction or similar program sponsored by any Governmental Authority.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Each ATL Employee Plan that is subject to Section 409A of the Code has been operated
in compliance with such section and all applicable regulatory guidance (including, without limitation, proposed regulations, notices,
rulings, and final regulations).</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL complies in all material respects with the applicable requirements of COBRA or
any similar state statute with respect to each ATL Employee Plan that is a group health plan within the meaning of Section 5000(b)(1)
of the Code or such state statute.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">h)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Neither the execution of this Agreement, the consummation of the Merger, nor any
of the transactions contemplated by this Agreement will (either alone or upon the occurrence of any additional or subsequent events):
(i) entitle any current or former director, employee, contractor or consultant of ATL to severance pay or any other payment; (ii)
accelerate the time of payment, funding, or vesting, or increase the amount of compensation due to any such individual, (iii) limit
or restrict the right of ATL to merge, amend or terminate any ATL Employee Plan, (iv) increase the amount payable or result in
any other material obligation pursuant to any ATL Employee Plan, or (v) result in &ldquo;excess parachute payments&rdquo; within
the meaning of Section 280G(b) of the Code.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL: (i) is in compliance with all applicable Laws and agreements respecting hiring,
employment, termination of employment, plant closing and mass layoff, employment discrimination, harassment, retaliation and reasonable
accommodation, leaves of absence, terms and conditions of employment, wages and hours of work, employee health and safety, leasing
and supply of temporary and contingent staff, engagement of independent contractors, including proper classification of same, payroll
taxes, and immigration with respect to ATL Employees and contingent workers; and (ii) is in compliance with all applicable Laws
relating to the relations between it and any labor organization, trade union, work council or other body representing ATL Employees,
except, in the case of clauses (i) and (ii) immediately above, where the failure to be in compliance with the foregoing would not
reasonably be expected to have, individually or in the aggregate, a Material Adverse Effect.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">j)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL is not party to, or subject to, any collective bargaining agreement or other
agreement with any labor organization, work council or trade union with respect to any of its or their operations. No work stoppage,
slowdown or labor strike against ATL with respect to employees who are employed within the United States is pending, threatened
or has occurred in the last two (2) years, and, to the Knowledge of ATL, no material work stoppage, slowdown or labor strike against
ATL with respect to employees who are employed outside the United States is pending, threatened or has occurred in the last two
(2) years. As of the date hereof, none of ATL Employees are represented by a labor organization, work council or trade union and,
to the Knowledge of ATL, there is no organizing activity, Legal </FONT></P>


<!-- Field: Page; Sequence: 24 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in">Proceeding, election
petition, union card signing or other union activity or union corporate campaigns of or by any labor organization, trade union
or work council directed at ATL, or any ATL Employees. As of the date hereof, there are no Legal Proceedings, government investigations,
or labor grievances pending, or, to the Knowledge of ATL, threatened relating to any employment related matter involving any ATL
Employee or applicant, including, but not limited to, charges of unlawful discrimination, retaliation or harassment, failure to
provide reasonable accommodation, denial of a leave of absence, failure to provide compensation or benefits, unfair labor practices,
or other alleged violations of Law, except for any of the foregoing which would not reasonably be expected to have, individually
or in the aggregate, a Material Adverse Effect.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">k)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Neither ATL nor any ATL ERISA Affiliate has at any time contributed to or had any
obligation to contribute to, or has had any liability (contingent or otherwise) with respect to (i) any &quot;multiemployer plan&quot;,
as that term is defined in Section 4001 of ERISA; (ii) any &quot;employee benefit plan&quot; subject to Title IV of ERISA or Section
412 of the Code; or (iii) any &quot;multiple employer welfare arrangement&quot; within the meaning of Section 3(40) of ERISA.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.15<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Intellectual Property</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL Disclosure Schedule 3.18(a) contains a true and complete list, as of the date
hereof, of all (i) ATL-Owned IP that is the subject of any issuance, registration, certificate, application or other filing by,
to or with any Governmental Authority or authorized private registrar, including registered trademarks, registered copyrights,
issued patents, domain name registrations and pending applications for any of the foregoing; and (ii) material unregistered ATL-Owned
IP, in each case, that is used in the business of ATL on the Closing Date.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL is the sole and exclusive owner of all right, title and interest in and to, or
has the valid right to use all Intellectual Property used or held for use in or necessary for the conduct of the business of ATL
as currently conducted and contemplated (the &ldquo;<B><I>ATL IP</I></B>&rdquo;), free and clear of all liens, except as would
not reasonably be expected to have, individually or in the aggregate, a Material Adverse Effect.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL has taken reasonable steps to maintain ATL IP and to protect and preserve the
confidentiality of all trade secrets included in ATL IP, except where the failure to take such actions would not reasonably be
expected to have, individually or in the aggregate, a Material Adverse Effect.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL Disclosure Schedule 3.18(d) contains a complete and accurate list of all ATL
IP Agreements, other than licenses for shrinkwrap, clickwrap or other similar commercially available off-the-shelf software. The
consummation of the transactions contemplated hereunder will not result in the loss or impairment of any rights of ATL under any
of ATL IP Agreements, except as would not reasonably be expected to have, individually or in the aggregate, a Material Adverse
Effect.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Except as would not, individually or in the aggregate, reasonably be expected to
have a Material Adverse Effect, to ATL's Knowledge (i) the conduct of the businesses of ATL has not infringed, misappropriated
or otherwise violated, and is not infringing, misappropriating or otherwise violating, any Intellectual Property of any other Person;
and (ii) no third party is infringing upon, violating or misappropriating any ATL IP.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">There are no Legal Proceedings pending or, to the Knowledge of ATL, threatened: (i)
alleging any infringement, misappropriation or violation of the Intellectual Property of any Person by ATL; or (ii) challenging
the validity, enforceability or ownership of any ATL-Owned IP or ATL rights with respect to any ATL IP, in each case except for
such Legal Proceedings that would not </FONT></P>


<!-- Field: Page; Sequence: 25 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in">reasonably be expected
to have, individually or in the aggregate, a Material Adverse Effect. ATL is not subject to any outstanding order, judgment or
decree that restricts or impairs the use of any ATL IP, except where compliance with such order, judgment or decree would not reasonably
be expected to have, individually or in the aggregate, a Material Adverse Effect.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.16<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Investment Company</U></FONT></B>. ATL is not, as of the date of this Agreement,
nor upon the Closing will be, an &ldquo;investment company,&rdquo; a company controlled by an &ldquo;investment company,&rdquo;
or an &ldquo;affiliated person&rdquo; of, or &ldquo;promoter&rdquo; or &ldquo;principal underwriter&rdquo; for, an &ldquo;investment
company,&rdquo; as such terms are defined in the Investment Company Act of 1940, as amended.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.17<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Foreign Corrupt Practices; Improper Payments</U></FONT></B>. Neither ATL
nor any director, officer, employee nor, to the Knowledge of ATL, agent or Affiliate of ATL has (a) while acting on behalf of ATL
(i) made or agreed to make any contribution, payment, gift or entertainment to, or accepted or received any contributions, payments,
gifts or entertainment from, any government official or employee, political party or agent or any candidate for any federal, state,
local or foreign public office, where either the contribution, payment or gift or the purpose thereof was in violation of Law or
(ii) engaged in or otherwise knowingly participated in, assisted or facilitated any transaction that is prohibited by any applicable
embargo or related trade restriction imposed by the United States Office of Foreign Assets Control or any other agency of the United
States government, or (b) made any unlawful payment to any government official or employee or to any political party or campaign
or violated any provision of the Foreign Corrupt Practices Act of 1977, as amended.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.18<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Application of Takeover Provisions</U></FONT></B>. There is no control
unit acquisition, business combination, or other similar takeover, anti-takeover, moratorium, fair price, interested member or
similar provision under the articles or organization or operating agreement of ATL or the Georgia Act applicable to the transactions
contemplated hereby, including the Merger. ATL has never, and as of the Effective Date, will have never adopted any member rights
plan or similar arrangement relating to accumulations of beneficial ownership of ATL Membership Interests or a change in control
of ATL.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.19<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Information</U></FONT></B>. None of the information supplied or to be supplied
by ATL or any Affiliate or representative of ATL for inclusion in a Merger 8-K, and none of the information supplied or to be supplied
by ATL or any Affiliate or representative of ATL for inclusion or incorporation by reference in any other SEC filing of Parent
in connection with the transaction contemplated by this Agreement will at the time of its filing with the SEC, contain any untrue
statement of a material fact or omit to state any material fact required to be stated therein or necessary in order to make the
statements therein, in light of the circumstances under which they were made, not misleading. The Merger 8-K (as it relates to
ATL) will comply as to form and content in all material respects with the provisions of the Exchange Act and the Securities Act,
as applicable, except that no representation is made by ATL with respect to information supplied by or related to Parent or any
Affiliate or representative of Parent.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.20<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Solvency</U></FONT></B>. As of the Effective Time, assuming satisfaction
of the conditions to ATL&rsquo;s obligation to consummate the Merger as set forth herein, assuming that the representations and
warranties of Parent under <U>Article IV</U> are true and correct in all material respects, and after giving effect to all of the
transactions contemplated by this Agreement, and payment of all related fees and expenses, the Surviving Entity and Parent will
be Solvent.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.21<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Other Regulatory Matters</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">There have been no field notifications or adverse regulatory actions taken (or, to
the Knowledge of ATL, threatened) by any Governmental Authority with respect to ATL.</FONT></P>


<!-- Field: Page; Sequence: 26 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">All filings with and submissions to any Governmental Authority made by ATL with regard
to its business, whether oral, written or electronically delivered, were true, accurate and complete as of the date made, and,
to the extent required to be updated, as so updated remain true, accurate and complete as of the date hereof, and do not misstate
any of the statements or information included therein, or omit to state a fact necessary to make the statements therein not misleading.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.22<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Absence of Certain Changes, Events and Conditions</U></FONT></B>. Except
as set forth on ATL Disclosure Schedule 3.25, since September 30, 2020, and other than or in the ordinary course of business consistent
with past practice, there has not been, with respect to ATL, any:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">event, occurrence or development that has had or that could reasonably be expected
to result in a Material Adverse Effect;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">declaration or payment of any dividend or distribution of cash or other property
to its Members or purchased, redeemed or made any agreements to purchase or redeem any ATL Membership Interests,</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">issuance of equity securities;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">amendment of ATL Charter Documents;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">split, combination or reclassification of any ATL Membership Interests;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">issuance, sale or other disposition of any of ATL Membership Interests or grant of
any options, warrants or other rights to purchase or obtain (including upon conversion, exchange or exercise) any ATL Membership
Interests;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">material change in any method of accounting or accounting practice of ATL for tax
or book purposes, except as required by GAAP or as disclosed in the notes to ATL Financial Statements;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">h)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">material change in ATL's cash management practices and its policies, practices and
procedures with respect to collection of accounts receivable, establishment of reserves for uncollectible accounts, accrual of
accounts receivable, inventory control, prepayment of expenses, payment of trade accounts payable, accrual of other expenses, deferral
of revenue and acceptance of customer deposits;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">entry into any Contract that would constitute an ATL Material Contract;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">j)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">incurrence, assumption or guarantee of any indebtedness for borrowed money except
for unsecured current obligations and liabilities incurred in the ordinary course of business;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">k)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">transfer, assignment, sale or other disposition of any of the assets shown or reflected
in ATL Latest Balance Sheet or cancellation of any debts or entitlements;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">l)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">transfer, assignment or grant of any license or sublicense of any material rights
under or with respect to any ATL IP or ATL IP Agreements;</FONT></P>


<!-- Field: Page; Sequence: 27 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">m)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">material damage, destruction or loss (whether or not covered by insurance) to its
property;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">n)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any capital investment in, or any loan to, any other Person;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">o)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">acceleration, termination, material modification to or cancellation of any ATL Material
Contract (including, but not limited to, any ATL Material Contract) to which ATL is a party or by which it is bound;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">p)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any material capital expenditures in excess of $50,000 in the aggregate;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">q)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">imposition of any material Lien upon any of ATL properties, ATL Membership Interests
or assets, tangible or intangible;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">r)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">(i) grant of any bonuses, other than as provided for in any written agreements, required
by applicable Law or in the ordinary course of business, (ii) any material increase in the base salary of any officer or employee
of ATL; or (iii) action to accelerate the vesting or payment of any compensation or benefit for any current or former employee,
officer, director, independent contractor or consultant;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">s)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">hiring or promoting any person as or to (as the case may be) an officer without the
express consent of Parent;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">t)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">adoption, modification or termination, of any: (i) employment, severance, retention
or other agreement with any current or former employee, officer, director, independent contractor or consultant, other than termination
for cause or in the ordinary course of business, (ii) ATL Employee Plan other than as required by applicable Law or (iii) collective
bargaining or other agreement with a union, in each case whether written or oral;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">u)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any loan to (or forgiveness of any loan to), or entry into any other transaction
with, any of its members or current or former managers, directors, officers and employees;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">v)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">entry into a new line of business or abandonment or discontinuance of existing lines
of business;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">w)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">except for the Merger, adoption of any plan of merger, consolidation, reorganization,
liquidation or dissolution or filing of a petition in bankruptcy under any provisions of federal or state bankruptcy Law or consent
to the filing of any bankruptcy petition against it under any similar Law;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">x)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">purchase, lease or other acquisition of the right to own, use or lease any property
or assets for an amount in excess of $25,000, individually (in the case of a lease, per annum) or $50,000 in the aggregate (in
the case of a lease, for the entire term of the lease, not including any option term), except for purchases of inventory or supplies
in the ordinary course of business;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">y)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">acquisition by merger or consolidation with, or by purchase of a substantial portion
of the assets or stock of, or by any other manner, any business or any Person or any division thereof;</FONT></P>


<!-- Field: Page; Sequence: 28 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">z)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">action by ATL to make, change or rescind any Tax election, amend any ATL Return or
take any position on any ATL Return, take any action, omit to take any action or enter into any other transaction that would have
the effect of increasing the Tax liability of the Surviving Entity after the consummation of the Merger; or</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">aa)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any Contract to do any of the foregoing, or any action or omission that would result
in any of the foregoing.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.23<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>No Other Information</U></FONT></B>. ATL acknowledges that Parent and Merger
Sub make no representations or warranties as to any matter whatsoever except as expressly set forth in <U>Article IV</U>. The representations
and warranties set forth in <U>Article IV</U> are made solely by Parent and Merger Sub, and no Representative of Parent or Merger
Sub shall have any responsibility or liability related thereto.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.24<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><U>Bitcoin Antminers</U></B>. Section 3.27 of the ATL Disclosure Schedule provides a list of all Bitcoin Antminers
owned by ATL as of the Closing Date, including each model name/number and a calculation of the total petahashes per second that
can be processed.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.25<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Material Contracts</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Section 3.28 of the ATL Disclosure Schedule lists each of the following Contracts
of ATL (such Contracts, together with all Contracts concerning the occupancy, management or operation of any real property (including
without limitation, brokerage contracts) listed or otherwise disclosed in ATL Disclosure Schedule 3.14(b) and all ATL IP Agreements
set forth in ATL Disclosure Schedule 3.18(d), being &ldquo;<B><I>ATL Material Contracts</I></B>&rdquo;):</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">A.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any Contract under which ATL: (A) sold or purchased (or agreed to sell or purchase)
products or services pursuant to which the aggregate of payments due to or from ATL, respectively, in the one-year period ending
on the date of this Agreement, was equal to or exceeded $10,000; (B) of which ATL reasonably anticipates that it will be selling
or purchasing products or services during the one-year period after the date of this Agreement, in which the aggregate payments
due to or from ATL, respectively, for such products or services are reasonably expected to equal or exceed $10,000; or (C) is a
party involving consideration of $25,000 in the aggregate over the life of the Contract;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">B.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">all Contracts, other than those Contracts entered into in the ordinary course of
business that are not material, that require ATL to purchase its total requirements of any product or service from a third party
or that contain &ldquo;take or pay&rdquo; provisions;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">C.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">all Contracts that provide for the indemnification by ATL of any Person or the assumption
of any Tax, environmental or other liability of any Person;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">D.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">all Contracts in effect that relate to the acquisition or disposition of any business,
a material amount of stock or assets of any other Person or any real property (whether by merger, sale of stock, sale of assets
or otherwise);</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">E.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">all broker, distributor, dealer, manufacturer's representative, franchise, agency,
sales promotion, market research, marketing consulting and advertising Contracts to which ATL is a party;</FONT></P>


<!-- Field: Page; Sequence: 29 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">F.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">all employment agreements and Contracts with independent contractors or consultants
(or similar arrangements) to which ATL is a party and which are not cancellable without material penalty or without more than 90
days' notice;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">G.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">all Contracts pursuant to which ATL is or may become obligated to make any severance,
change of control, termination or similar payment to any employee, officer, director, independent contractor or consultant;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">H.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">except for Contracts relating to trade receivables, all Contracts relating to indebtedness
(including, without limitation, guarantees) of ATL;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">I.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">all Contracts with any Governmental Authority to which ATL is a party;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">J.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any Contract under which ATL has advanced or loaned any other Person an amount equal
to or exceeding $10,000;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">K.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any Contract that would prohibit or is otherwise reasonably likely to materially
delay the consummation of the transactions contemplated hereby;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">L.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any Contract providing for the settlement of any Legal Proceeding against ATL pursuant
to which ATL has any existing material obligations;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">M.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any lease or similar agreement pursuant to which: (A) ATL is the lessee of, or holds
or uses, any machinery, equipment, vehicle or other tangible personal property owned by any Person for an annual rent in excess
of $10,000; (B) ATL is the lessor of, or makes available for use by any Person, any tangible personal property owned by it for
an annual rent in excess of $10,000; or (C) ATL is the lessee of, or holds or uses, any real property owned by any Person for an
annual rent in excess of $10,000;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">N.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any Contract with any member or any current officer, director, or Affiliate of ATL;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">O.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">all Contracts that limit or purport to limit the ability of ATL to compete in any
line of business or with any Person or in any geographic area or during any period of time or that contain covenants of any other
Person not to compete with ATL in any line of business or in any geographical area or not to solicit or hire any Person with respect
to employment or any customers of ATL;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">P.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any Contract that provides any customer with pricing, discounts or benefits that
change based on the pricing, discounts or benefits offered to other customers or clients of ATL, including any Contract which contains
a &ldquo;most favored nation&rdquo; provision;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">Q.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any Contracts to which ATL is a party that provide for any joint venture, partnership
or similar arrangement by ATL;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">R.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">all collective bargaining agreements or Contracts with any union to which ATL is
a party; and</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000">S.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any other Contract that is material to ATL and not previously disclosed pursuant
to this <U>Section 4.27</U>.</FONT></P>


<!-- Field: Page; Sequence: 30 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Each ATL Material Contract is legally valid and binding on ATL and is a legally valid
and binding obligation of the other parties thereto, in accordance with its terms and is in full force and effect. None of ATL
or, to ATL's Knowledge, any other party thereto is in material breach or violation of or default under (or is alleged to be in
material breach of or default under), or has provided or received any notice of any intention to terminate, any ATL Material Contract.
No event or circumstance has occurred that, with notice or lapse of time or both, would constitute an event of material default
by ATL under any ATL Material Contract or result in any other party having the right to terminate such ATL Material Contract or
would cause or permit the acceleration or other changes of any material right or obligation by any other party or the loss of any
material benefit to ATL thereunder. Complete and correct copies of each ATL Material Contract (including all modifications, amendments
and supplements thereto and waivers thereunder) have been made available to Parent.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.26<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Access to Information; Disclaimer</U></FONT></B>. ATL acknowledges and
agrees that it (a) has had an opportunity to discuss the business of Parent and its Subsidiaries with the management of Parent,
(b) has had reasonable access to all reports, forms, financial statements and documents that Parent has filed with the SEC pursuant
to the Exchange Act (the &ldquo;<B><I>Parent SEC Filings</I></B>&rdquo;), (c) has been afforded the opportunity to ask questions
of and receive answers from officers of Parent, and (d) has conducted its own independent investigation of Parent and its Subsidiaries,
their respective businesses and the transactions contemplated hereby, and has not relied on any representation, warranty or other
statement by any Person on behalf of Parent or any of its Subsidiaries, other than the representations and warranties of Parent
and Merger Sub expressly contained in <U>Article IV</U> of this Agreement and that all other representations and warranties are
specifically disclaimed.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.27<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Full Disclosure</U></FONT></B>. No representation or warranty relating
to ATL or made by ATL or any ATL Member contained in this Agreement or in any of the Transaction Documents and no written statement
made by or on behalf of ATL or any ATL member or any of its or their Affiliates pursuant to this Agreement or any of the Transaction
Documents contains an untrue statement of a material fact or omits to state a material fact necessary to make the statements contained
herein or therein not misleading.&nbsp; There are no facts which ATL or any ATL Member has not disclosed to Parent and Merger Sub
in writing which could, individually or in the aggregate, reasonably be expected to have a Material Adverse Effect.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>1.28<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Sellers Representations</U></FONT></B> . Each Seller represents and warrants
to the Parent as of the date hereof and will be deemed to represent and warrant as of the Closing Date as follows:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><U>Authority</U>. Each Seller has the legal capacity to enter into this Agreement and the Transaction Documents contemplated
hereby to which such Seller is a party and to consummate the transactions contemplated hereby. This Agreement, the Transaction
Documents and each such document to which such Seller is or will be a party have been (and as to those yet to be executed, will
be) duly and validly executed and delivered by such Seller and constitute the legal, valid and binding obligations of such Seller,
enforceable against such Seller in accordance with their respective terms, except as may be limited by (a) applicable bankruptcy,
insolvency, moratorium, reorganization or similar Laws from time to time in effect which affect creditors&rsquo; rights generally,
or (b) legal and equitable limitations on the availability of specific remedies.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><U>No Conflicts</U>. The execution and delivery by each Seller of this Agreement and the Transaction Documents contemplated
hereby to which such Seller is a party will not result in a breach of, constitute a default under, or require any consent, approval
or waiver under, any term, condition or provision of any Contract to which such Seller is a party or by which such Seller is bound
or result in any</P>


<!-- Field: Page; Sequence: 31 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in">violation of any Law
to which such Seller is subject or by which his, her or its assets or properties are bound. No authorization of any Governmental
Authority, filing with, or notice to, any Governmental Authority or any lenders, lessors, creditors, stockholders or any other
Person, is required by such Seller in connection with the execution, delivery and performance by such Seller of this Agreement
and each of the documents, agreements, instruments and certificates to which such Seller is a party in connection with the Contemplated
Transactions, and the consummation by such Seller of the Contemplated Transactions.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><U>Title to Membership Interests</U>. Each Seller is the sole record and beneficial owner of the Membership Interests
set forth next to such Seller&rsquo;s name on <B><U>Exhibit B</U></B>, which constitutes all of the equity interests of the Company
held by such Seller and such Seller does not own any other securities of the Company or options to purchase or rights to subscribe
for or otherwise acquire any securities of the Company and has no other interest in or voting rights with respect to any securities
of the Company. Each Seller has good and valid title to the Membership Interests, free and clear of all Encumbrances and restrictions
on transfer, and has full power, right and authority to transfer the Membership Interests hereunder and immediately following the
Closing, Parent will have sole record and beneficial ownership of and valid title to all of the Membership Interests free and clear
of any Encumbrances (other than Encumbrances imposed by securities laws applicable to securities generally or by action taken by
Parent). None of the Membership Interests is subject to any voting trust or other agreement or arrangement with respect to the
voting of such stock.</P>

<P STYLE="font: bold 11pt/12.6pt Times New Roman, Times, Serif; margin: 0 7.05pt 12pt 5.95pt; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="color: #010000">Article
II.</FONT><FONT STYLE="color: windowtext"><BR>
REPRESENTATIONS AND WARRANTIES<BR>
OF PARENT AND MERGER SUB</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 0; text-align: justify; text-indent: 35.95pt">Except
as set forth in the corresponding sections of the Parent Disclosure Schedule, Parent and Merger Sub hereby represent and warrant
to ATL as follows:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Organization and Qualification</U></FONT></B>. Each of Parent and Merger
Sub (a) is and on the Effective Date will be a legal entity duly organized or incorporated (as applicable), validly existing and
in good standing under the Laws of its state of organization or incorporation, (b) has, and on the Effective Date will have, the
requisite power to carry on their respective businesses as now conducted, and (c) is, and on the Effective Date will be, qualified
to do business and in good standing (to the extent the relevant jurisdiction recognizes such concept of good standing) as a foreign
entity where the ownership, leasing or operation of its assets or properties or conduct of its business requires such qualification,
except where the failure to be so organized, qualified or in good standing, would not reasonably be expected to have, individually
or in the aggregate, a Material Adverse Effect on Parent, Merger Sub, or the Surviving Entity. Parent has heretofore made available
to ATL accurate and complete copies of its certificate of incorporation and bylaws, each as amended and in effect as of the date
of this Agreement (the &ldquo;<B><I>Parent Organization Documents</I></B>&rdquo;) and the articles of organization and operating
agreement of Merger Sub, each as amended to date and as currently in effect (the &ldquo;<B><I>Merger Sub Organization Documents</I></B>&rdquo;).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Authority Relative to this Agreement; Non-Contravention</U></FONT></B>.
Each of Parent and Merger Sub has the requisite power and authority to enter into this Agreement, and to perform its obligations
hereunder. The execution and delivery of this Agreement by Parent and Merger Sub, and the consummation by Parent and Merger Sub
of the transactions contemplated hereby have been duly authorized by the Board of Directors of Parent and Members of Merger Sub
and no further corporate proceedings on the part of Parent or Merger Sub are necessary to authorize the execution and delivery
of this Agreement and the consummation of the transactions contemplated hereby or will otherwise be sought by Parent. This Agreement
has been duly executed and delivered by Parent and Merger Sub and, assuming it is a valid and binding obligation of ATL, constitutes
a valid and binding obligation of Parent and Merger Sub enforceable in accordance with its terms except as enforcement may be limited
by general principles of equity whether applied in a court of law or a court of equity and by bankruptcy, insolvency and similar
laws affecting creditors&rsquo; rights and remedies generally.</P>


<!-- Field: Page; Sequence: 32 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>No Conflicts</U></FONT></B>. The consummation of the transactions contemplated
hereby and the performance by the Parent and Merger Sub of their obligations hereunder will not: (a) violate or conflict with the
charter, by-laws or analogous organizational documents of the Parent or Merger Sub, (b) result in a material breach or constitute
a material default under any material Contract to which the Parent or Merger Sub is a party or by which any of the Parent or Merger
Sub&rsquo;s assets are bound, (c) result in any material violation of any Law applicable to the Parent or Merger Sub or (d) require
the consent, authorization or approval of, or require any notification to, any Person that is necessary for the consummation of
the transactions contemplated hereby.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Capitalization</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>As of the date of this Agreement, Parent is authorized to issue (i) 35,000,000 shares of Parent Common Stock, of
which 21,835,423 shares of Parent Common Stock are currently issued and outstanding, and (ii) 10,000,000 shares of preferred stock,
of which 1,750,000 are designated Series A Preferred Stock and are issued and outstanding. Parent also has an obligation to issue
236,000 shares to certain employees within approximately 30 days post-closing.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">The authorized capital of Merger Sub consists of 1,000 Merger Sub Membership Interests,
all of which are, and at the Effective Time will be, issued and outstanding and held of record by Parent. The issued and outstanding
Merger Membership Interests are, and at the Effective Time will be, validly issued and have not been issued in violation of any
preemptive rights or any applicable law or regulation, and free from any restrictions on transfer (other than restrictions under
the Securities Act, state securities laws or the articles of organization or operating agreement of the Merger Sub) or any option,
lien, pledge, security interest, encumbrance, restriction or charge of any kind. There are no rights, subscriptions, warrants,
options, conversion rights or agreements of any kind outstanding to purchase or otherwise acquire from Merger Sub any Merger Sub
Membership Interests or other securities of Merger Sub of any kind, and there will not be any such agreements prior to or at the
Effective Time. Merger Sub has not at any time granted any unit options, restricted units, phantom unit, performance unit or other
compensatory equity or equity-linked awards. There are, and at the Effective Time, there will be, no commitments, agreements or
other obligations (contingent or otherwise) which may require Merger Sub to repurchase or otherwise acquire any Merger Sub Membership
Interests.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Litigation</U></FONT></B>. Except as provided in Schedule 4.5 of Parent&rsquo;s
Disclosure Schedule and the Parent SEC Filings, There are no actions, suits, claims, investigations or other legal proceedings
pending or threatened against or by Parent or any Affiliate of Parent that challenge or seek to prevent, enjoin or otherwise delay
the transactions contemplated by this Agreement. Nonetheless, from time to time Parent may be subject to litigation. Risks associated
with legal liability are difficult to assess and quantify, and their existence and magnitude can remain unknown for significant
periods of time.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>2.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Due Diligence Investigation.</U></FONT></B><FONT STYLE="color: #010000">a)</FONT>
<FONT STYLE="color: windowtext">Parent has had an opportunity to discuss the business, management, operations and finances of ATL
with Sellers. Parent has conducted its own independent investigation of ATL. In making its decision to execute and deliver this
Agreement and to consummate the transactions contemplated by this Agreement, Parent has relied solely upon the representations
and warranties of ATL and Sellers set forth in Section 2 and Section 3 herein, and ATL&rsquo;s Disclosure Schedule, and has not
relied upon any other information. </FONT></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="color: #010000">Article
III.</FONT><FONT STYLE="color: windowtext"><BR>
CONDUCT OF BUSINESS PENDING THE MERGER</FONT></P>


<!-- Field: Page; Sequence: 33 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>3.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Conduct of Business by Parent and Merger Sub</U></FONT></B>. From the date
of this Agreement to the Effective Date, except as otherwise provided in this Agreement or the schedules hereto or consented to
in writing by ATL, each of Parent and Merger Sub shall (x) conduct the business of Parent and Merger Sub in the ordinary course
of business consistent with past practice; and (y) maintain and preserve intact the current organization, business and franchise
of Parent and Merger Sub and endeavor to preserve the rights, franchises, goodwill and relationships of its employees, customers,
lenders, suppliers, regulators and others having business relationships with Parent and/or Merger Sub. Without limiting the foregoing,
from the date hereof until the Closing Date, each of Parent and Merger Sub shall, consistent with past practice and commercially
reasonable conduct:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">preserve and maintain all of its Permits;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">pay its debts, Taxes and other obligations when due;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">maintain the properties and assets owned, operated or used by it in the same condition
as they were on the date of this Agreement, subject to reasonable wear and tear;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">continue in full force and effect without modification all material insurance policies;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">defend and protect its properties and assets from infringement or usurpation;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">perform all obligations, in all material respects, under all Parent Material Contracts
relating to or affecting its properties, assets or business;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">maintain its books and records in accordance with past practice;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">h)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">comply in all material respects with all applicable Laws; and</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">not form any Subsidiaries.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>3.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Conduct of Business by ATL</U></FONT></B>. From the date of this Agreement
to the Effective Date, except as otherwise provided in this Agreement or consented to in writing by Parent, ATL shall (x) conduct
the business of ATL in the ordinary course of business consistent with past practice; and (y) maintain and preserve intact the
current organization, business and franchise of the ATL and preserve the rights, franchises, goodwill and relationships of its
employees, customers, lenders, suppliers, regulators and others having business relationships with ATL. Without limiting the foregoing,
from the date hereof until the Closing Date, ATL shall, consistent with past practice and commercially reasonable conduct:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">preserve and maintain all of its Permits;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">pay its debts, Taxes and other obligations when due;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">maintain the properties and assets owned, operated or used by it in the same condition
as they were on the date of this Agreement, subject to reasonable wear and tear;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">continue in full force and effect without modification all material insurance policies;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">defend and protect its properties and assets from infringement or usurpation;</FONT></P>


<!-- Field: Page; Sequence: 34 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">perform all obligations, in all material respects, under all ATL Material Contracts
relating to or affecting its properties, assets or business;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">maintain its books and records in accordance with past practice;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">h)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">comply in all material respects with all applicable Laws;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">not form any Subsidiaries; and</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">j)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">not take or permit any action that would cause any of the changes, events or conditions
described in <U>Section 3.25</U>, except as listed on ATL Disclosure Schedule 3.25.</FONT></P>

<P STYLE="font: bold 11pt/12.65pt Times New Roman, Times, Serif; margin: 0 7.05pt 12pt 5.95pt; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="color: #010000">Article
IV.</FONT><FONT STYLE="color: windowtext"><BR>
ADDITIONAL COVENANTS AND AGREEMENTS</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Commercially Reasonable Efforts; Governmental Filings</U></FONT></B>. Subject
to the terms and conditions herein provided, each party will use commercially reasonable efforts to take, or cause to be taken,
all actions and to do, or cause to be done, all things necessary, proper or advisable to consummate and make effective as promptly
as practicable the transactions contemplated by this Agreement. Each party will use commercially reasonable efforts and will cooperate
with the other party in the preparation (including by furnishing any information, including financial statements, in respect of
such party and its Affiliates required to be included in such filings) and filing, as soon as practicable, of all filings, applications
or other documents required under applicable laws, including, but not limited to, the SEC Filings, as applicable, to consummate
the transactions contemplated by this Agreement. Each party will use commercially reasonable efforts and will cooperate with the
other party in taking any other actions necessary to obtain such regulatory or other approvals and consents at the earliest practicable
time, including participating in any required hearings or proceedings.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Expenses</U></FONT></B>. Each party shall be responsible for their respective
costs, fees, and expenses incurred in connection with the making of this Agreement and the transactions contemplated hereby.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Access to Information; Confidentiality</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Between the date hereof and the Closing Date, each of Parent and ATL (for the purposes
of this <U>Section 6.3</U> only, an &ldquo;<B><I>Investigated Party</I></B>&rdquo;) shall afford to the other party (the &ldquo;<B><I>Investigating
Party</I></B>&rdquo;) and such Investigating Party&rsquo;s authorized representatives access to the books and records and other
information of the Investigated Party as described herein. In light of the foregoing, the Investigated Party shall make reasonably
available (together with the right to copy) to the Investigating Party and its officers, employees, attorneys, accountants and
other representatives (hereinafter collectively referred to as &ldquo;<B><I>Representatives</I></B>&rdquo;), all books, papers,
and records relating to the assets, stock, properties, operations, obligations and liabilities of such Investigated Party and its
Subsidiaries, including, without limitation, all books of account (including, without limitation, the general ledger), Tax records,
minute books of directors&rsquo;, managers&rsquo;, members&rsquo; and stockholders&rsquo; meetings, organizational documents, operating
agreements, bylaws, contracts and agreements, filings with any regulatory authority, accountants&rsquo; work papers, litigation
files (including, without limitation, legal research memoranda), attorney&rsquo;s audit response letters, securities transfer records
and stockholder/member lists, and any books, papers and records (collectively referred to herein as &ldquo;<B><I>Evaluation Material</I></B>&rdquo;)
and otherwise provide such assistance as is reasonably requested in order that the Investigating Party may have a full opportunity
to make such investigation and evaluation as it shall reasonably desire to make of the business and affairs of the Investigated
Party; provided, however, that the foregoing rights granted to the Investigating Party shall, whether or not and regardless of
the extent to which the same are exercised, in no way affect the nature or scope of the representations, warranties and covenants
of the Investigated Party set forth herein.</FONT></P>


<!-- Field: Page; Sequence: 35 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">The Investigating Party agrees that it will not use the Evaluation Material for any
purpose other than in connection with the Merger and the transactions contemplated hereunder. The Investigating Party agrees not
to disclose or allow disclosure to others of any Evaluation Material, except to such party&rsquo;s Affiliates or Representatives,
in each case, to the extent necessary to permit such Affiliate or Investigating Party Representative to assist such party in connection
with the Merger and the transactions contemplated hereunder, or as may be required by Law. The Investigating Party agrees that
it will, within ten (10) days of the Investigated Party&rsquo;s request, re-deliver all copies of the Investigated Party&rsquo;s
Evaluation Material in its possession or that of its Affiliates or Representatives if the Merger does not close as contemplated
herein.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Notwithstanding any of the foregoing and subject to any other restrictions previously
agreed to by an Investigating Party, if prior to Closing, for any reason, the transactions contemplated by this Agreement are not
consummated, neither the Investigating Party nor any of the Investigating Party&rsquo;s Representatives shall disclose to third
parties or otherwise use any Evaluation Material or other confidential information received from the Investigated Party in the
course of investigating, negotiating, and performing the transactions contemplated by this Agreement; <I>provided, however</I>,
that nothing shall be deemed to be confidential information which:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">is or becomes generally available to the public other than as a result of an act
or omission by the Investigating Party, its Affiliates or Representatives in breach of this Agreement;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">was available to the Investigating Party on a non-confidential basis prior to its
disclosure;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">becomes available to the Investigating Party on a non-confidential basis from a source
other than the Investigated Party or its agents, advisors or Representatives; or</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(iv)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">was developed by the Investigating Party independently of any disclosure by the Investigated
Party, and independently of any guidance by someone at the Investigated Party with access to the Evaluation Material.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 5.7pt 12pt 0; text-align: justify; text-indent: 0in">Nothing in this
<U>Section 6.3</U> shall prohibit the disclosure of information required to be made under federal or state securities laws. If
any disclosure is so required, then provided a delay will not prevent timely compliance with applicable Laws, the Investigating
Party shall consult with the Investigated Party prior to making such disclosure, and the parties shall use all reasonable efforts,
acting in good faith, to agree upon a text for such disclosure which is satisfactory to both parties.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 5.7pt 12pt 0; text-align: justify; text-indent: 0in">Under no circumstances
will an Investigated Party be required to disclose any information to an Investigating Party or publicly if such disclosure would
be a violation of applicable Laws.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Press Releases</U></FONT></B>. ATL and Parent shall agree with each other
as to the form and substance of any press release or public announcement related to this Agreement or the transactions contemplated
hereby; provided, however, that nothing contained herein shall prohibit either party, following notification to the other party,
from making any disclosure which is required by law or regulation. If any such press release or public announcement is so required,
the party making such disclosure shall consult with the other party prior to making such disclosure, and the parties shall use
commercially reasonable efforts, acting in good faith, to agree upon a text for such disclosure which is satisfactory to both parties.</P>


<!-- Field: Page; Sequence: 36 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Securities Reports</U></FONT></B>. Prior to the Closing, Parent will have
filed with the SEC all reports, forms, financial statements and other documents required to be filed under the Exchange Act that
were or are due to be filed at any time prior to or on the Closing Date. Parent agrees to provide to ATL copies of all reports
and other documents filed under the Securities Act or Exchange Act with the SEC by it between the date hereof and the Effective
Date prior to filing with the SEC.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>ATL Financial Statements</U></FONT></B>. Prior to the Closing, Parent will
have filed with the SEC all reports, forms, financial statements and other documents required to be filed under the Exchange Act
that were or are due to be filed at any time prior to or on the Closing Date. Upon closing, Sellers shall continue to cooperate
and work in good faith to assist Parent in completing an audit of all ATL financial statements by providing documents or access
to ATL financial information and records as necessary.</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B><U>4.7<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></U></B></FONT><B><U><FONT STYLE="color: windowtext">No Solicitation.</FONT></U></B><FONT STYLE="color: windowtext">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Unless and until this Agreement shall have been terminated pursuant to <U>Section
8.1</U> and except as related to negotiations between Parent and ATL with respect to the Subject Transactions, neither ATL nor
its officers, directors or agents shall, directly or indirectly, encourage, solicit or initiate discussions or negotiations with,
or engage in negotiations or discussions with, or provide non-public information to, any Person concerning (i) a merger, reorganization,
consolidation, share exchange, business combination, recapitalization, liquidation, dissolution or similar transaction involving
an acquisition of ATL or (ii) the acquisition in any manner, directly or indirectly, of any equity securities or consolidated total
assets of ATL and its Subsidiaries, in each case other than the Merger. ATL will promptly notify Parent if it receives a proposal
or inquiry with respect to the matters described above.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Unless and until this Agreement shall have been terminated pursuant to <U>Section
8.1</U> and except as related to negotiations between Parent and ATL with respect to the Subject Transactions, neither Parent nor
its officers, directors or agents shall, directly or indirectly, encourage, solicit or initiate discussions or negotiations with,
or engage in negotiations or discussions with, or provide non-public information to, any Person concerning (i) a merger, reorganization,
consolidation, share exchange, business combination, recapitalization, liquidation, dissolution or similar transaction involving
an acquisition of Parent or (ii) the acquisition in any manner, directly or indirectly, of any equity securities or consolidated
total assets of the Parent and its Subsidiaries, in each case other than the Merger. Parent will promptly notify ATL if it receives
a proposal or inquiry with respect to the matters described above.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.8<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Failure to Fulfill Conditions</U></FONT></B>. At or prior to the Effective
Time, each party shall give prompt notice to the other party of any fact, event or circumstance to the Knowledge of such party
that would cause, or reasonably be expected to cause, the failure of any condition precedent to its obligations specified in <U>Article
VIII</U> to be satisfied so as to not permit the consummation of the transactions contemplated hereby prior to the End Date.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.9<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>SEC Filings</U></FONT></B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)</FONT>
<FONT STYLE="color: windowtext">As promptly as reasonably practicable following the Effective Time, Parent shall prepare and file
with the SEC a current report on Form 8-K describing the structure and results of the Merger (the &quot;<B><I>Merger 8-K</I></B>&quot;)
and all other documents to be filed by Parent with the SEC in connection with the Merger and other transactions contemplated hereby
(together with the Merger 8-K, the &ldquo;<B><I>SEC Filings</I></B>&rdquo;) as required by the Securities Act or the Exchange Act.</FONT><FONT STYLE="color: #010000">b)</FONT>
<FONT STYLE="color: windowtext">ATL and Parent each agrees, as to itself and its Subsidiaries, that none of the information supplied
or to be supplied by it or its Subsidiaries for inclusion or incorporation by reference in the SEC Filings and any amendment or
supplement thereto will, at the date of thereof, contain any untrue statement of a material fact or omit to state any material
fact required to be stated therein or necessary in order to make the statements therein, in light of the circumstances under which
they were made, not misleading.</FONT></P>


<!-- Field: Page; Sequence: 37 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">ATL, Parent and Merger Sub shall cooperate with each other (i) in the preparation
of the SEC Filings and (ii) to respond in a satisfactory manner to any comments by the SEC regarding the SEC Filings. Each of Parent,
Merger Sub and ATL and their respective counsel shall be given a reasonable opportunity to review and comment upon the SEC Filings
prior to the filing thereof with the SEC, and shall provide any comments thereon as soon as reasonably practicable. Each party
shall promptly notify the other party and its counsel of (x) the issuance of any stop order or suspension of the qualification
of the shares of Parent Common Stock issuable in connection with the Merger for offering or sale in any jurisdiction and (y) of
the receipt of any oral or written comments from the staff of the SEC on any SEC Filing. If at any time any party shall become
aware of the occurrence of any event or other circumstance relating to it or any of its Subsidiaries as to which an amendment or
supplement to any SEC Filing shall be required, such party shall promptly notify the other party and Parent shall use its reasonable
best efforts to promptly prepare and file with the SEC such amendment or supplement. Parent and ATL shall also use their reasonable
best efforts to satisfy all necessary state securities Law or &ldquo;blue sky&rdquo; notice requirements in connection with the
Merger and to consummate the other transactions contemplated hereby, and ATL will pay all expenses incident thereto.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.10<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Indemnification</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Indemnification by ATL</U>. Subject to the other terms and conditions of this
Section 6.10, from and after the Closing, ATL and the Sellers (each, an &ldquo;<B><I>Indemnifying Party</I></B>&rdquo;), severally
and jointly, shall indemnify and defend Parent, Merger Sub, the Surviving Entity, and their respective Affiliates and each of their
respective representatives, successors, assigns, officers, directors, managers, members, partners, equity holders, employees, and
agents (each an &ldquo;<B><I>Indemnified Party</I></B>&rdquo;), and shall hold each of them harmless from and against any and all
Losses incurred or sustained by, or imposed upon, such Indemnified Party based on, arising out of, or with respect to or by reason
of:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any inaccuracy in or breach of any representation or warranty made by an Indemnifying
Party in this Agreement as of the Closing Date; and</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">any breach of any covenant or obligation to be performed by such Indemnifying Party
in this Agreement.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Survival</U>. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>General; 18 months</U>. Except as otherwise provided herein, all of the representations
and warranties of the Parties made in, or made pursuant to, this Agreement shall survive the Closing, and shall expire eighteen
(18) months following the Closing Date (the &ldquo;<B><I>General Survival Period</I></B>&rdquo;). </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Fundamental Representations</U>. Notwithstanding Section 6.10(b)(i), the representations
and warranties contained in each of Section 3.1 (Organization and Qualification), Section 3.2 (Authority Relative to this Agreement;
Non-Contravention), Section 3.3 (No Conflicts), Section 3.4 (Capitalization), Section 3.7 (Brokers or Finders), Section 3.8 (Tax
Matters), and Section 3.16 (Environmental Matters) (collectively, the &ldquo;<B><I>ATL Fundamental Representations</I></B>&rdquo;)
shall survive in perpetuity following the Closing (the &ldquo;<B><I>Fundamental Survival Period</I></B>&rdquo;). </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Special Representations</U>. The representations and warranties contained in each
of Section 3.17 (Employee Matters) and Section 3.18 (Intellectual Property) (collectively, the &ldquo;<B><I>ATL Special Representations</I></B>&rdquo;)
shall each survive the Closing until the expiration of the statute of limitations under applicable federal or state law for claims
by third parties against the Indemnifying Party on each such matter (the &ldquo;<B><I>Special Survival Period(s)</I></B>&rdquo;).
The parties acknowledge that the statute of limitations under applicable federal or state law on each matter may be different and
therefore each matter relating to an ATL Special Representation may each have a separate and different Special Survival Period.
</FONT></P>


<!-- Field: Page; Sequence: 38 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(iv)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Covenants and Obligations</U>. The covenants and other obligations and agreements
of the parties contained in, or made pursuant to, this Agreement which by their terms do not contemplate performance after the
Closing shall survive the Closing and shall expire eighteen (18) months following the Closing Date (the &ldquo;<B><I>General Covenant
Survival Period</I></B>&rdquo;) and those covenants and other obligations and agreements contained in, or made pursuant to, this
Agreement which contemplate performance after the Closing shall survive the Closing indefinitely (the &ldquo;<B><I>Post-Closing
Covenant Survival Period</I></B>&rdquo;). </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Limitations on Indemnification; Tipping Basket</U>. In no event shall the aggregate
Liability of a Seller, in his or her capacity as an Indemnifying Party pursuant to Section 6.10(a) (other than for claims arising
from the ATL Fundamental Representations, the Special Indemnity in Section 6.10(d), and claims of fraud, willful misconduct or
intentional misrepresentation, or any claims concerning the calculation of the Final Closing Cash, Indebtedness and Transaction
Expenses) with respect to Losses for which indemnification is provided thereunder, exceed $3,000,000. The Indemnifying Party shall
have no Liability to indemnify or hold harmless the Indemnified Party pursuant to Section 6.10(a) (other than for claims arising
from the ATL Fundamental Representations, the Special Indemnity in Section 6.10(d), and claims of fraud, willful misconduct or
intentional misrepresentation, or any claims concerning the calculation of the Final Closing Cash, Indebtedness and Transaction
Expenses) with respect to Losses for which indemnification is provided thereunder unless the aggregate amount of such Losses exceeds
$10,000 (the &ldquo;<B><I>Basket</I></B>&rdquo;), in which case the Indemnifying Party shall be liable for all such Losses incurred
by the Indemnified Party back to the first dollar of such Losses. For the sake of clarity, and by way of example, if the Parent&rsquo;s
cumulative claims for Losses are $7,500, then the Indemnifying Party pays $0.00. However, if the cumulative claims for Losses are
$12,500, then the Indemnifying Party shall be liable to indemnify the Indemnified Party $12,500. To the extent that the Stock Holdback
Amount is utilized to satisfy any Indemnification Claims provided for in this Section 6.10, the value of any such shares shall
be calculated by utilizing the Closing Price. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Special Indemnity</U>. In addition and without limitation to any Indemnified Parties&rsquo;
rights under Section 6.10, ATL and each Seller shall, jointly and severally, indemnify and hold harmless the Indemnified Parties
from and against all Losses that may be imposed upon, incurred by or asserted against any of them resulting from, related to, or
arising out of any misrepresentation or breach of any warranty contained in Section 3.8 (Tax Matters).</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Claims of Parties</U>. An Indemnified Party shall give prompt written notice (a
&ldquo;<B><I>Claim Notice</I></B>&rdquo;) to the Indemnifying Party after the Indemnified Party first becomes aware of any event
or other facts that have resulted or that might result in any Loss for which the Indemnified Party is entitled to any indemnification
under this Agreement, and such notice shall contain (a) a detailed description and, if known, the estimated amount of any Loss
incurred or reasonably expected to be incurred by the Indemnified Party together with such supporting documents reasonably available
to such Indemnified Party, (b) a reasonable explanation of the basis for the Claim Notice to the extent of the facts then known
by the Indemnified Party and (c) a demand for payment of such Loss; <I>provided, however</I>, that failure to give such notification
shall not affect the indemnification provided hereunder except to the extent the Indemnifying Party shall have been actually prejudiced
as a result of such failure. If no agreement can be reached after good faith negotiation between the parties, the Parent may initiate
formal legal action with the applicable court to resolve such dispute. The decision of the court as to the validity and amount
of any claim in such Claim Notice shall be binding and conclusive upon the parties to this Agreement, and notwithstanding anything
in Article VI hereof, the parties shall be entitled to act in accordance with such decision. </FONT></P>


<!-- Field: Page; Sequence: 39 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Third Party Claims</U>. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">The Indemnified Party agrees to give prompt notice in writing to the Indemnifying
Party of the assertion of any claim by any third party (a &ldquo;<B><I>Third Party Claim</I></B>&rdquo;) in respect of which indemnity
may be sought under such Section 6.10. Such notice shall set forth in reasonable detail such Third Party Claim and the basis for
indemnification (taking into account the information then available to the Indemnified Party). The failure to so notify the Indemnifying
Party shall not relieve the Indemnifying Party of its obligations hereunder, except to the extent such failure shall have actually
prejudiced the Indemnifying Party. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">The Indemnifying Party shall be entitled to participate in the defense of any Third
Party Claim and shall be entitled to control and appoint lead counsel for such defense. The Indemnified Party shall obtain the
prior written consent of the Indemnifying Party before entering into any settlement of a Third Party Claim.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">If the Indemnifying Party assumes the control of the defense of any Third Party Claim
in accordance with the provisions of this Section 6.10(e), the Indemnifying Party shall obtain the prior written consent of the
Indemnified Party (which shall not be unreasonably withheld, delayed or conditioned) before entering into any settlement of such
Third Party Claim if the settlement does not release the Indemnified Party from all liabilities and obligations with respect to
such Third Party Claim or the settlement imposes injunctive or other equitable relief against the Indemnified Party.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(iv)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">If the Indemnifying Party has elected to control the defense of a Third Party Claim,
the Indemnified Party shall be entitled to participate in the defense of any Third Party Claim and to employ separate counsel of
its choice for such purpose, in which case the fees and expenses of such separate counsel shall be borne by the Indemnified Party.
</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(v)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">Each party hereto shall cooperate, and cause their respective Affiliates to cooperate,
in the defense or prosecution of any Third Party Claim and shall furnish or cause to be furnished such records, information and
testimony, and attend such conferences, discovery proceedings, hearings, trials or appeals, as may be reasonably requested in connection
therewith.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Treatment of Indemnification Payments</U>. The parties agree that any indemnity
payments made pursuant to this Section 6.10 shall be deemed to be an adjustment to the consideration paid by Parent in the Subject
Transaction (i.e. the issuance of the Parent Common Stock) for tax purposes to the extent permitted by applicable Laws. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">h)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Exclusive Remedy</U>. The parties acknowledge and agree that their sole and exclusive
remedy with respect to any and all claims (other than claims arising from fraud or intentional misrepresentation in connection
with the transactions contemplated by this Agreement) for any breach of any representation, warranty, covenant, agreement or obligation
set forth herein or otherwise relating to the subject matter of this Agreement, shall be pursuant to the indemnification provisions
set forth in this Section 6.10</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.11<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Obligations of Merger Sub and the Surviving Entity</U></FONT></B>. Parent
shall take all action necessary to cause Merger Sub and the Surviving Entity to perform their respective obligations under this
Agreement.</P>


<!-- Field: Page; Sequence: 40 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.12<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Expansion of ATL Facility</U></FONT></B>. Following the Closing Date, ATL,
the Sellers and Parent agree to use commercially reasonable efforts to expand ATL&rsquo;s datacenter facility (the &ldquo;<B><I>ATL
Facility</I></B>&rdquo;) by 30MW in capacity to bring total capacity to at least 45MW and incorporate microgrid for resiliency
with an expected cost of approximately $2,800,000.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>4.13<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><U>Consulting Agreements</U></B>. Within three (3) business days following the Closing Date, the Parent and
Sellers will in good faith negotiate and execute consulting agreements with the Parent or any of its affiliates.</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="color: #010000">Article
V.</FONT><FONT STYLE="color: windowtext"><BR>
CONDITIONS</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>5.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Conditions to Obligations of Each Party</U></FONT></B>. The respective
obligations of each party to effect the transactions contemplated hereby in accordance with the terms of this Agreement are subject
to the fulfillment or waiver at or prior to the Effective Date of the following condition:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Governmental Action</U>. No Governmental Authority of competent jurisdiction shall
have enacted, issued, promulgated, enforced or entered any Law (whether temporary, preliminary or permanent) that is in effect
and restrains, enjoins or otherwise prohibits consummation of the Merger or the other transactions contemplated by this Agreement.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>5.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Additional Conditions to Obligations of Parent and Merger Sub</U></FONT></B>.
The obligations of Parent and Merger Sub to consummate the transactions contemplated hereby in accordance with the terms of this
Agreement are also subject to the fulfillment or waiver at or prior to the Effective Date of the following conditions:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Representations and Compliance</U>. The representations of ATL and Sellers contained
in this Agreement were true and correct as of the date of this Agreement and are true and correct as of the Closing Date (except
for representations and warranties made as of a specific date, which shall be true and correct as of such date), in all respects
(in the case of any representation containing any materiality qualification) or in all material respects (in the case of any representation
without any materiality qualification). ATL shall have performed in all material respects each obligation and agreement and complied
in all material respects with each covenant to be performed and complied with by it hereunder at or prior to the Closing Date.
Notwithstanding the foregoing, ATL&rsquo;s representations and warranties contained in <U>Section 3.4</U> shall be true and correct
in all respects without regard to any Materiality or Material Adverse Effect qualifier. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Officers&rsquo; Certificate</U>. ATL shall have furnished to Parent and Merger
Sub a certificate of the Chief Executive Officer of ATL, dated as of the Effective Date, in which such officer shall certify that
the conditions set forth in <U>Section 7.2(a)</U> have been fulfilled.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Secretary&rsquo;s Certificate</U>. ATL shall have furnished to Parent (i) copies
of the text of (A) the resolutions by which the corporate action on the part of ATL necessary to approve this Agreement, the Articles
of Merger and the transactions contemplated hereby and thereby were taken and (B) resolutions of the Members of ATL approving the
Merger and adopting this Agreement, (ii) a certificate dated as of the Closing Date executed on behalf of ATL by its secretary
certifying to Parent that such copies are true, correct and complete copies of such resolutions and that such resolutions were
duly adopted and have not been amended or rescinded, (iii) an incumbency certificate dated as of the Closing Date executed on behalf
of ATL by its secretary certifying the signature and office of each officer of ATL executing this Agreement, the Articles of Merger
or any other agreement, certificate or other instrument executed pursuant hereto by ATL, (iv) a copy of the articles of organization
of ATL, certified by the Secretary of State of Georgia, and (v) a certificate from the Secretary of State of Georgia evidencing
the good standing of ATL in such jurisdiction as of a day within five (5) Business Days prior to the Closing Date.</FONT></P>


<!-- Field: Page; Sequence: 41 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Absence of Material Adverse Effect</U>. There shall not have occurred any Material
Adverse Effect on ATL, and no event shall have occurred or circumstance shall exist that, in combination with any other events
or circumstances, would reasonably be expected to have, individually or in the aggregate, a Material Adverse Effect on ATL.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>5.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Additional Conditions to Obligations of ATL</U></FONT></B>. The obligation
of ATL to consummate the transactions contemplated hereby in accordance with the terms of this Agreement is also subject to the
fulfillment or waiver at or prior to the Effective Date of the following conditions:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Representations and Compliance</U>. The representations of Parent and Merger Sub
contained in this Agreement were true and correct as of the date of this Agreement and are true and correct as of the Closing Date
(except for representations and warranties made as of a specific date, which shall be true and correct as of such date), in all
respects (in the case of any representation containing any materiality qualification) or in all material respects (in the case
of any representation without any materiality qualification). Parent and Merger Sub, respectively, shall have performed in all
material respects each obligation and agreement and complied in all material respects with each covenant to be performed and complied
with by them hereunder at or prior to the Closing Date. Notwithstanding the foregoing, Parent&rsquo;s representations and warranties
contained in <U>Section 4.4</U> shall be true and correct in all respects without regard to any material or Material Adverse Effect
qualifier contained in any such provision.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Officers&rsquo; Certificate</U>. Parent shall have furnished to ATL a certificate
of the Principal Executive Officer and Principal Financial Officer (each as defined in the Exchange Act) of Parent, dated as of
the Effective Date, in which such officer shall certify that the conditions set forth in <U>Section 7.3(a)</U> have been fulfilled.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Secretary&rsquo;s Certificate</U>. Parent shall have furnished to ATL (i) copies
of the text of the resolutions by which the corporate action on the part of Parent necessary to approve this Agreement and the
Articles of Merger and the transactions contemplated hereby and thereby, which shall be accompanied by a certificate of the corporate
secretary of Parent dated as of the Closing Date certifying to ATL that such copies are true, correct and complete copies of such
resolutions and that such resolutions were duly adopted and have not been amended or rescinded, (ii) an incumbency certificate
dated as of the Closing Date executed on behalf of Parent by its corporate secretary certifying the signature and office of each
officer of Parent executing this Agreement, the Articles of Merger or any other agreement, certificate or other instrument executed
pursuant hereto, and (iii) copies of (A) the Parent Organization Documents, (B) the certificate evidencing the good standing of
Parent as of a day within five (5) Business Days prior to the Closing Date, (C) the Merger Sub Organization Documents, and (D)
the certificate evidencing the good standing of Merger Sub as of a day within five (5) Business Days prior to the Closing Date.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext"><U>Absence of Material Adverse Effect</U>. There shall not have occurred any Material
Adverse Effect on either Parent or Merger Sub, and no event shall have occurred or circumstance shall exist that, in combination
with any other events or circumstances, would reasonably be expected to have, individually or in the aggregate, a Material Adverse
Effect on either Parent or Merger Sub.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>5.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Frustration of Closing Conditions</U></FONT></B>. Neither ATL nor Parent
may rely, either as a basis for not consummating the Merger or terminating this Agreement and abandoning the Merger, on the failure
of any condition set forth in <U>Section 7.1</U>, <U>7.2</U> or <U>7.3</U>, as the case may be, to be satisfied if such failure
was caused by such party&rsquo;s breach in any material respect of any provision of this Agreement or failure to use all reasonable
best efforts to consummate the Merger and the other transactions contemplated hereby, as required by <U>Section 6.1</U>.</P>


<!-- Field: Page; Sequence: 42 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="color: #010000">Article
VI.</FONT><FONT STYLE="color: windowtext"><BR>
TERMINATION</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>6.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Termination</U></FONT></B>. This Agreement may be terminated prior to the
Effective Date:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">by the mutual written consent of ATL and Parent;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">by either ATL or Parent, if:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">the Effective Time shall not have occurred on or before the End Date, and the party
seeking to terminate this Agreement pursuant to this <U>Section 8.1(b)(i)</U> shall not have breached its obligations under this
Agreement in any manner that shall have proximately caused the failure to consummate the Merger on or before the End Date; or</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">if any court of competent jurisdiction shall have entered an injunction, other legal
restraint or order permanently restraining, enjoining or otherwise prohibiting the consummation of the Merger and such injunction,
other legal restraint or order shall have become final and non-appealable.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">by Parent, if ATL shall have breached or failed to perform any of its representations,
warranties, covenants or other agreements contained in this Agreement, which breach or failure to perform (i) would result in a
failure of a condition set forth in <U>Sections 7.1</U> or <U>7.2</U>, and (ii) cannot be cured by the End Date, <I>provided</I>
that Parent shall have given ATL written notice, delivered at least thirty (30) days prior to such termination, stating Parent&rsquo;s
intention to terminate this Agreement pursuant to this <U>Section&nbsp;8.1(c)</U> and the basis for such termination; or</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">by ATL, if Parent shall have breached or failed to perform any of its representations,
warranties, covenants or other agreements contained in this Agreement, which breach or failure to perform (i) would result in a
failure of a condition set forth in <U>Section 7.1</U> or <U>7.3</U> to be satisfied and (ii) cannot be cured by the End Date,
<I>provided </I>that ATL shall have given Parent written notice, delivered at least thirty (30) days prior to such termination,
stating ATL&rsquo;s intention to terminate this Agreement pursuant to this <U>Section 8.1(d) </U>and the basis for such termination.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">In the event of termination of this Agreement pursuant to this <U>Section 8.1</U>,
this Agreement shall terminate (except for the confidentiality obligations under <U>Section 7.3</U>), and there shall be no other
liability on the part of Parent or ATL except liability arising out of the provisions of <U>Section 8.2</U>, respectively, or any
willful and material breach of any of the representations, warranties or covenants in this Agreement by Parent or ATL (subject
to any express limitations set forth in this Agreement).</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>6.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Expenses following Termination</U></FONT></B>. Upon a termination occurring
pursuant to <U>Section 8.1</U>, each party hereto shall be responsible for and pay its own fees and expenses, including the fees
of any professional service providers incurred in connection with the Subject Transactions.</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="color: #010000">Article
VII.</FONT><FONT STYLE="color: windowtext"><BR>
GENERAL PROVISIONS</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.1<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Notices</U></FONT></B>. All notices and other communications hereunder
shall be in writing and shall be sufficiently given if made by hand delivery, by electronic communication, by overnight delivery
service for next Business Day delivery, or by registered or certified mail (return receipt requested), in each case with delivery
charges prepaid, to the parties at the following addresses (or at such other address for a party as shall be specified by it by
like notice):</P>


<!-- Field: Page; Sequence: 43 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 0 1in; text-align: justify; text-indent: 0in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 0 1in; text-align: justify; text-indent: 0.25in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 11pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 20%">&nbsp;</TD>
    <TD STYLE="width: 25%">If to ATL
or the Sellers:</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 40%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>ATL Data
Centers LLC</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>280 Clawson
Way</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Kissemmee,
FL 34747</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Attn: Bernardo
Schucman</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Email:
Beschucman@gmail.com</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>With
copies to:&#9;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Attn: Jared Iverson, Esq.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Email: JaredIverson@gmail.com</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>If to Parent
or Merger Sub:</TD>
    <TD>&nbsp;</TD>
    <TD>CleanSpark, Inc.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>8475 S.
Eastern Ave.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Suite
200</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Las Vegas,
NV 89123</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Attn: Zach
Bradford</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Email:
zach@cleanspark.com</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>With copies
to:</TD>
    <TD>&nbsp;</TD>
    <TD>Procopio, Cory, Hargreaves &amp; Savitch LLP</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>12544 High Bluff
Drive, Suite 400</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>San Diego,
California 92130</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Attn: Christopher L. Tinen, Esq.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Email:
christopher.tinen@procopio.com</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 0 1in; text-align: justify; text-indent: 0.25in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 0 1in; text-align: justify; text-indent: 0.25in">&nbsp;&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 0 1in; text-align: justify; text-indent: 0.25in"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 0 1.5in; text-align: justify; text-indent: 104pt"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 0; text-align: justify; text-indent: 0in">All such notices
and other communications shall be deemed to have been duly given as follows: when delivered by hand, if personally delivered, when
received; (i) if delivered by registered or certified mail (return receipt requested), when receipt acknowledged; or (ii) if electronically
transmitted, on the day of transmission or, if that day is not a Business Day, on the next Business Day; and the next Business
Day delivery after being timely delivered to a recognized overnight delivery service.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.2<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Interpretation</U></FONT></B>. The headings contained in this Agreement
are for reference purposes only and shall not affect in any way the meaning or interpretation of this Agreement. References to
Sections and Articles refer to Sections and Articles of this Agreement unless otherwise stated. Words such as <I>&ldquo;herein,&rdquo;
&ldquo;hereinafter,&rdquo; &ldquo;hereof,&rdquo; &ldquo;hereto,&rdquo; &ldquo;hereby&rdquo; </I>and <I>&ldquo;hereunder,&rdquo;
</I>and words of like import, unless the context requires otherwise, refer to this Agreement (including the Schedules hereto).
As used in this Agreement, the masculine, feminine and neuter genders shall be deemed to include the others if the context requires.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Severability</U></FONT></B>. If any term, provision, covenant or restriction
of this Agreement is held by a court of competent jurisdiction to be invalid, void or unenforceable, the remainder of the terms,
provisions, covenants and restrictions of this Agreement shall remain in full force and effect and shall in no way be affected,
impaired or invalidated, and the parties shall negotiate in good faith to modify this Agreement and to preserve each party&rsquo;s
anticipated benefits under this Agreement.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.4<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><U>Right to Counsel; English Language; No Translation</U></B> . Each of the Sellers has read this Agreement
carefully and understands each of its terms and conditions. Each of the Sellers has sought independent legal counsel of Seller&rsquo;s
choice to the extent Seller deemed such advice necessary in connection with the review and execution of this Agreement. This Agreement
has been executed in the English language. Each of the Sellers understands and acknowledges it has read and understood, in the
English language, the terms hereof, and no translation has been provided. If this Agreement is translated into another language
by ATL or the Sellers, the English language text shall in any event prevail.</P>


<!-- Field: Page; Sequence: 44 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Amendment</U></FONT></B>. This Agreement may not be amended or modified
except by an instrument in writing approved by ATL and Parent and signed on behalf of each of ATL and Parent.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.6<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Waiver</U></FONT></B>. At any time prior to the Effective Date, any party
hereto may (i) extend the time for the performance of any of the obligations or other acts of the other party hereto or (ii) waive
compliance with any of the agreements of the other party or with any conditions to its own obligations, in each case only to the
extent such obligations, agreements and conditions are intended for its benefit. Any such extension or waiver shall only be effective
if made in writing and duly executed by the party giving such extension or waiver.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.7<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Entire Agreement; Binding Effect</U></FONT></B>. This Agreement (together
with all exhibits hereto and other documents and instruments referred to herein): (i) constitutes the entire agreement, and supersedes
all other prior agreements and undertakings, both written and oral, among the parties, with respect to the subject matter hereof;
and (ii) shall be binding upon and inure to the benefit of the parties hereto and their respective successors and assigns, but
shall not be assignable by either party hereto without the prior written consent of the other party hereto.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.8<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Counterparts; Facsimile Signatures</U></FONT></B>. This Agreement may be
executed in two or more counterparts, which together shall constitute a single agreement. This Agreement and any documents relating
to it may be executed and transmitted to any other party by facsimile or email of a PDF, which facsimile or PDF shall be deemed
to be, and utilized in all respects as, an original, wet-inked document.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.9<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Third Party Beneficiaries</U></FONT></B>. Each party hereto intends that
this Agreement, except as set forth in <U>Article VI</U> or expressly provided herein, shall not benefit or create any right or
cause of action in or on behalf of any Person other than the parties hereto. The representations and warranties set forth in <U>Articles
III</U> and I<U>V</U> and the covenants set forth in <U>Sections 6.1</U> and <U>6.2</U> have been made solely for the benefit of
the parties to this Agreement and (a) may be intended not as statements of fact, but rather as a way of allocating the risk to
one of the parties if those statements prove to be inaccurate; (b) have been qualified by reference to ATL Disclosure Schedule
and the Parent Disclosure Schedule, each of which contains certain disclosures that are not reflected in the text of this Agreement;
and (c) may apply standards of materiality in a way that is different from what may be viewed as material by stockholders or members
of, or other investors in, the parties hereto.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.10<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Governing Law</U></FONT></B>. This Agreement is governed by the internal
laws of the State of Nevada without regard to its principles of conflicts of laws that would defer to the substantive laws of another
jurisdiction.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.11<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>Enforcement; Jurisdiction; Service of Process</U></FONT></B>.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="color: windowtext">The parties agree that irreparable damage would occur in the event that any of the
provisions of this Agreement were not performed in accordance with their specific terms or were otherwise breached, and that money
damages or other legal remedies would not be an adequate remedy for any such damages. It is accordingly agreed that prior to the
termination of this Agreement in accordance with <U>Article VIII</U>, in the event of any breach or threatened breach by ATL, on
the one hand, or Parent and Merger Sub, on the other hand, of any of their respective covenants or obligations set forth in this
Agreement, ATL, on the one hand, and Parent and Merger Sub, on the other hand, shall be entitled to an injunction or injunctions
to prevent or restrain breaches or threatened breaches of this Agreement by the other (as applicable), and to specifically enforce
the terms and provisions of this Agreement to prevent breaches or threatened breaches of, or to enforce compliance with, the covenants
and obligations of the </FONT></P>


<!-- Field: Page; Sequence: 45 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in">other under this Agreement.
This type of enforcement action shall be brought pursuant to the arbitration provision in <U>Section 9.10(b)</U>. The parties hereto
further agree that (x) by seeking the remedies provided for in this <U>Section 9.10(a)</U>, a party shall not in any respect waive
its right to seek any other form of relief that may be available to a party under this Agreement in the event that the remedies
provided for in this <U>Section 9.10(a)</U> are not available or otherwise are not granted, and (y) nothing set forth in this <U>Section
9.10(a)</U> shall require any party hereto to institute any proceeding for (or limit any party&rsquo;s right to institute any proceeding
for) specific performance under this <U>Section 9.10(a)</U> prior or as a condition to exercising any termination right under <U>Article
VIII</U>, nor shall the commencement of any legal action or legal proceeding pursuant to this <U>Section 9.10(a)</U> or anything
set forth in this <U>Section 9.10(a)</U> restrict or limit any party&rsquo;s right to terminate this Agreement in accordance with
the terms of <U>Article VIII</U>, or pursue any other remedies under this Agreement that may be available then or thereafter.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="color: #010000">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>The parties agree that any controversy or claim arising out of or relating to this Agreement, or the breach thereof,
shall be resolved exclusively by confidential, final and binding arbitration administered by the American Arbitration Association
(&ldquo;AAA&rdquo;) under its Commercial Arbitration Rules and shall be brought and litigated in Clark County, Nevada. All disputes
shall be resolved by one (1) arbitrator. The arbitrator will have the authority to award the same remedies, damages, and costs
that a court could award, and will have the additional authority to award specific performance and/or injunctive or other relief
in order to enforce or prevent any violations of the provisions hereof (without requiring the posting of a bond or other security).
The arbitrator shall issue a reasoned award explaining the decision, the reasons for the decision, and any damages or other relief
awarded. <FONT STYLE="color: windowtext">The prevailing party in any dispute under this <U>Section 9.10</U> shall be entitled to
an award of reasonable costs of litigation and attorney fees. </FONT>The arbitrator&rsquo;s decision will be final and binding.
The judgment on the award rendered by the arbitrator may be entered in any court having jurisdiction thereof. This provision and
any decision and award hereunder can be enforced under the Federal Arbitration Act.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="color: #010000"><B>7.12<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT></B></FONT><B><FONT STYLE="color: windowtext"><U>WAIVER OF JURY TRIAL</U></FONT></B>. SHOULD THE FOREGOING ARBITRATION CLAUSE
BE WAIVED OR DETERMINED TO BE UNENFORCEABLE FOR ANY REASON, EACH OF THE PARTIES HERETO IRREVOCABLY WAIVES ANY AND ALL RIGHT TO
TRIAL BY JURY IN ANY LEGAL PROCEEDING BETWEEN THE PARTIES HERETO ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE TRANSACTIONS
CONTEMPLATED HEREBY.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 12pt; text-align: justify; text-indent: 0in"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 12pt; text-align: center; text-indent: 0in"><I>[Remainder of
Page Left Intentionally Blank]</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 12pt; text-align: center; text-indent: 0in"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.8pt 0 12pt; text-align: center; text-indent: 0in"><I>&nbsp;</I></P>


<!-- Field: Page; Sequence: 46 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/6pt Times New Roman, Times, Serif; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font: 11pt/11.5pt Times New Roman, Times, Serif; margin: 3.9pt 6.3pt 24pt 0; text-indent: 0.5in">IN WITNESS WHEREOF,
the parties hereto have caused this Agreement to be executed on the date first written above by their respective officers.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 45%; font: 11pt/14pt Times New Roman, Times, Serif"><B>ATL DATA CENTERS LLC</B></TD>
    <TD STYLE="width: 5%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">By:<U>&#9;/s/ Bernardo Schucman&#9;</U></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">Name: Bernardo Schucman</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">Title:&nbsp;&nbsp;&nbsp;Manager </TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0">&nbsp;</P>
        <P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0">By: <U>/s/ Gustavo Lima Caldeira De Andrada</U></P></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">Name: Gustavo Lima Caldeira De Andrada</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">Title:&nbsp;&nbsp;&nbsp;Manager </TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0"><B>&nbsp;</B></P>
        <P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0"><B>CLEANSPARK, INC.</B></P>
        <P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0"><B>&nbsp;</B></P></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">By:<U>&#9;/s/ Zach Bradford&#9;</U></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">Name: Zach Bradford </TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">Title: Chief Executive Officer</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif"><B>CLSK MERGER SUB, LLC</B></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">By:<U>&#9;/s/ Zach Bradford&#9;</U></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">Name: Zach Bradford</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">Title: Manager</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="text-align: center; font: 11pt/14pt Times New Roman, Times, Serif; margin-top: 0.8pt; margin-bottom: 12.8pt"><B>SELLERS</B>:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD><U></U></TD>
    <TD><U>/s/ Bernardo Schucman&#9;</U></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Bernardo Schucman</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 45%">
        <P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0"><B></B></P>
        <P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0"><U>/s/ Gustavo Lima Caldeira De Andrada&#9;</U></P></TD>
    <TD STYLE="width: 5%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">Gustavo Lima Caldeira De Andrada</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><U></U></TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif"><U>/s/ John Allen Martins Blount</U></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Times New Roman, Times, Serif">John Allen Martins Blount</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0 3in; text-indent: -27pt">&nbsp;</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0 3in; text-indent: -27pt"></P>


<!-- Field: Page; Sequence: 47 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0; text-align: center"><B><U>SCHEDULE A</U></B></P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0; text-align: center"><B>HOLDBACK MILESTONES</B></P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 27pt">Earn out Payments<FONT STYLE="font-weight: normal">:
Subject to the terms and conditions set forth herein, upon reaching defined milestones, Parent shall deliver to Sellers 1,618,285
Shares valued at up to Nineteen Million Four Hundred Thousand Dollars ($19,400,000.00) in the following manner:</FONT></P>

<P STYLE="font: 11pt TimesNewRomanPSMT; margin: 0; text-align: justify">Immediate Issuance:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: TimesNewRomanPSMT">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: TimesNewRomanPSMT">642,309 Shares of Parent Common Stock valued at Seven
Million Seven Hundred Thousand Dollars ($7,700,000) would be fully earned on issuance, subject to a lock up of no less than 180
days and a leak out of no more than 10% of average daily trading value of the prior 30 days. </FONT></TD></TR></TABLE>

<P STYLE="font: 11pt TimesNewRomanPSMT; margin: 0; text-align: justify">Stock Holdback Amount (also referred to as the &ldquo;Escrow
Amount&rdquo;):</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: TimesNewRomanPSMT">a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: TimesNewRomanPSMT">239,823 Shares of Parent Common Stock valued at Two
Million Eight Hundred and Seventy-Five Thousand Dollars ($2,875,000) shall be held in Escrow for Indemnification purposes. Assuming
no near-term Indemnification Claims arise, up to $2,000,000 in stock will be released from escrow 120 days after closing. Any remaining
amount shall be released to Sellers upon conclusion of General Covenant Survival Period (18 months post-closing), subject to a
leak out of no more than 10% of average daily trading value of the prior 30 days.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: TimesNewRomanPSMT">b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: TimesNewRomanPSMT">235,652 Shares of Parent Common Stock valued at Two
Million Eight Hundred and Twenty-Five Thousand Dollars ($2,825,000) shall be held in Escrow until [*******], subject to a leak
out of no more than 10% of average daily trading value of the prior 30 days.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: TimesNewRomanPSMT">c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: TimesNewRomanPSMT">417,084 Shares of Common Stock valued at Five Million
Dollars ($5,000,000) shall be held in Escrow until [****] Dollars ($[***]) in Gross Re<B>v</B>enue is reached, subject to a leak
out of no more than 10% of average daily trading value of the prior 30 days.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: TimesNewRomanPSMT">d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: TimesNewRomanPSMT">83,417 Shares of Common Stock valued at One Million
Dollars ($1,000,000) shall be held in Escrow until such time as [***] subject to a leak out of no more than 10% of average daily
trading value of the prior 30 days.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 27pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 27pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-weight: normal">In
order to receive the foregoing releases of Parent Common Stock, each Seller must be actively employed by Parent or under an active
Consulting Agreement with Parent at the time the milestone is reached.</FONT></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 27pt; text-align: justify; text-indent: 0in">Revenue
Benchmark Payment:</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0; text-indent: 27pt">For purposes of this Schedule A,
&ldquo;Gross Revenues&rdquo; means all revenues resulting from the business activities of ATL, and shall include all revenues
of any other entity to which ATL transfers any portion of its business.</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0; text-indent: 27pt"><B>&nbsp;</B></P>

<!-- Field: Page; Sequence: 48 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0"><B></B></P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>ex99_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CleanSpark Agrees to Acquire Bitcoin
Miner ATL Data Center</B></P>

<P STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><I>Acquisition to provide profitable,
full-scale demonstration facility to maximize energy efficiency and integrate renewables for power intensive applications such
as high-density data centers and bitcoin mining</I>&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">SALT
LAKE CITY, UT, December 10, 2020 &ndash; CleanSpark, Inc. (Nasdaq: CLSK)(&ldquo;CleanSpark&rdquo; or the &ldquo;Company&rdquo;),
an advanced software and controls technology solutions company, focused on solving modern energy challenges, today announced it
has agreed to acquire ATL Data Centers, LLC (&ldquo;ATL&rdquo;) for up to $19.4 million in shares of the Company&rsquo;s common
stock.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">This
transaction represents the first strategic acquisition as part of a larger growth plan following CleanSpark&rsquo;s recent $40M
institutional investment. ATL creates a unique business opportunity as a full-scale, profitable demonstration facility for the
Company. The property is currently served by two separate utility interconnections with entirely different rate structures that
power individual segments of the business. CleanSpark plans to deploy its software technologies and trade secrets to maximize energy
savings, expand total power capacity, provide resilient electricity, and reduce greenhouse gas emissions. The Company anticipates
that this will involve the design and installation of multiple microgrids at the facility. Each microgrid would be focused on a
specific function, however, the fractal topology of the design will enable them to be interconnected to share power, creating resiliency
as well as maximizing total facility efficiency. Since power resiliency directly supports increased profitability in data or processor
intensive applications, the Company&rsquo;s ability to deliver high power reliability is expected to demonstrably increase profitability
of each segment of the existing business.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">As
part of the first phase, the Company has contracted with the local municipality to expand the power to the facility from 20MW to
50MW. It is expected that this expansion will begin promptly and be completed in April 2021. In addition to this initial utility-level
expansion, CleanSpark will begin modeling solutions with its proprietary mVSO software and subsequently add renewable energy generating
assets and energy storage to the site, which will be operated by the Company&rsquo;s patented mPulse controls. Additionally, the
Company intends to more than quadruple the number of ASIC (application specific integrated circuit) mining units in operation during
the expansion.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">As
the new policies of FERC 2222 begin to take effect over the coming year, CleanSpark expects to be uniquely positioned to benefit
from the implementation of the regulation using its GridFabric applications and other technologies to maximize market opportunities.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">Ultimately,
it is envisioned that the facility will feature a real-time web-based view of power and dollar savings generated by CleanSpark&rsquo;s
technology, offering clients a unique opportunity to see demonstrated savings in a real-world, power-intensive application. This
data will allow clients to make microgrid investments with more reliable information.</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">Zachary
Bradford, CleanSpark&rsquo;s CEO said, &ldquo;As part of our strategic acquisition initiative, we identified energy-intensive
companies facing the greatest amount of exposure to high power costs and resiliency risk. Our prior experience in the digital
currency mining industry provided insight into how proper energy management</P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo --><!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-bottom: 0pt; font: 12pt/15pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white"></P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white"> was crucial to successful and profitable mining operations. In 2018,
CleanSpark&rsquo;s energy professionals were tasked to design and engineer a microgrid solution for a &lsquo;stand-alone&rsquo;
mobile bitcoin mining system. As part of the ATL complex we now have 23 such mobile mining rigs in addition to the main facility.
This acquisition enables us to take our prior designs and expand upon them at a much greater scale. We believe today&rsquo;s transaction
allows us to obtain a significant and rapid return on our investment while further validating our energy technologies. We began
early-stage analysis of ATL in February 2020 to evaluate expanding the facility&rsquo;s energy capacity and reducing energy costs.
After an in-depth examination of the profitability under the existing energy structure, it was apparent that it was a perfect fit
to deploy the aforementioned strategy.</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">There
are currently 3,471 bitcoin mining units (&ldquo;ASICs&rdquo;) in daily operation on site, processing approximately 190 PH/s which
are using approximately 9.6 MW of capacity. We anticipate that upon completion of the equipment and energy expansion, the facility
is expected to produce between 0.9-1.4 EH/s, depending on the final configuration and ASICs deployed. We expect that this will
result in multiple bitcoins being produced daily at some of the lowest energy costs in the nation for this type of enterprise.
The Company expects to demonstrate that, by using our technologies, we can reduce the cost of energy to below $0.0285 per kw/h.
After successfully deploying the systems, we intend to take this model to other sites, many of which have significantly higher
energy costs offering potentially greater opportunities for savings.&rdquo;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">Matthew
Schultz, CleanSpark&rsquo;s Executive Chairman commented, &ldquo;The recent, significant investments into Bitcoin by such respected
companies as Square, PayPal, and MicroStrategy further validate our due diligence conclusions surrounding this acquisition. Our
assessment regarding the need for renewable energy in digital currency mining was further supported this week when Square (NYSE:
SQ) announced the intent to deploy $10M towards its Bitcoin Clean Energy Investment Initiative. This transaction should immediately
position us as one of the largest publicly-traded Bitcoin producers in the country. We will certainly be the only microgrid company
that owns and controls the distributed energy supply to its own mining activities, in furtherance of developing our best-in-class
technologies. Our efforts will demonstrate to potential clients in this space an easily transferable, low risk for execution model
that can quickly enhance their bottom line.&rdquo;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">With
respect to the above transaction &ldquo;Buckman, Buckman &amp; Reid, Inc. acted as a non-exclusive Investment Advisor. Buckman,
Buckman &amp; Reid, Inc. was founded in 1988 as a registered broker dealer with the Securities and Exchange Commission (&ldquo;SEC&rdquo;),
Securities Investor Protection Corp. (SIPC) and member of the Financial Industry Regulatory Authority (&ldquo;FINRA&rdquo;). BB&amp;R
is a full-service securities brokerage firm engaged in a variety of activities, including retail and institutional brokerage,
wealth management, investment advisory services, private offerings and other investment banking activities.</P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-bottom: 0pt; font: 12pt/15pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">Parties
interested in learning more about CleanSpark products and services are encouraged to inquire by contacting the Company directly
at info@cleanspark.com or visiting the Company&rsquo;s website at www.cleanspark.com.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Investors are encouraged to contact the Company
at&nbsp;ir@cleanspark.com, or visiting the Company&rsquo;s website at https://ir.cleanspark.com/</P>

<P STYLE="font: 12pt/15pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">CleanSpark
periodically speaks at virtual conferences and events, if the event was recorded the recordings can be found on the events page
at https://ir.cleanspark.com.</P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>About CleanSpark:</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">CleanSpark, Inc., a Nevada corporation, is
in the business of providing advanced software and controls technology solutions to solve modern energy challenges. We have a suite
of software solutions that provide end-to-end microgrid energy modeling, energy market communications and energy management solutions.
Our offerings consist of intelligent energy monitoring and controls, intelligent microgrid design software, middleware communications
protocols for the energy industry, energy system engineering and software consulting services.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>About ATL Data Centers, LLC</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ATL Data Centers LLC is a traditional data
center operation located in the City of College Park, GA, just minutes from the Hartsfield-Jackson International Airport. In addition
to providing customers with rack space, power and equipment, ATL Data Centers LLC also offers several &ldquo;Cloud Services&rdquo;
including, virtual services, virtual storage, and data backup services.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify">ATL Data Centers also manages 23 mobile
data centers, located on site, which can be used for a variety of purposes, including ASIC (application-specific integrated circuit)
operations or other services requiring heavy power use. The mobile data centers allow easy access to server maintenance, and each
mobile data center has dedicated power and cooling. ATL Data Centers LLC currently has 14 full time staff supporting the data center
operation around-the-clock, 365 days per year. The management team has a combined industry experience of more than 100 years.</P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">https://www.atl-data.com</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: #202020"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/150% Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: #202020"><B>Forward-Looking
Statements:</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">CleanSpark cautions
you that statements in this press release that are not a description of historical facts are forward-looking statements. These
statements are based on CleanSpark's current beliefs and expectations. The inclusion of forward-looking statements should not be
regarded as a representation by CleanSpark that any of our plans will be achieved. Actual results may differ from those set forth
in this press release due to the risk and uncertainties inherent in our business, including, without limitation: the successful
integration of ATL into CleanSpark, the closing of the transaction, the fitness of our energy software and solutions for this particular
application or market, the expectations of future revenue growth may not be realized, ongoing demand for our software products
and related services, the impact of global pandemics (including COVID-19) on the demand</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">for our products and services; and other
risks described in our prior press releases and in our filings with the Securities and Exchange Commission (SEC), including under
the heading &quot;Risk Factors&quot; in our Annual Report on Form 10-K and any subsequent filings with the SEC. You are cautioned
not to place undue reliance on these forward-looking statements, which speak only as of the date hereof, and we undertake no obligation
to revise or update this press release to reflect events or circumstances after the date hereof. All forward-looking statements
are qualified in their entirety by this cautionary statement, which is made under the safe harbor provisions of the Private Securities
Litigation Reform Act of 1995.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: #202020">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Contact - Investor Relations:</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">CleanSpark Inc.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Investor Relations</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">(801)-244-4405</P>

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Calibri, Helvetica, Sans-Serif; margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
