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      <registrantLei>529900H53QKCEMRERV79</registrantLei>
      <registrantstreet1>225 Pictoria Drive</registrantstreet1>
      <registrantstreet2>Suite 450</registrantstreet2>
      <registrantcity>Cincinnati</registrantcity>
      <registrantzipCode>45246</registrantzipCode>
      <registrantstate>US-OH</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>631-470-2603</registrantphoneNumber>
      <websites>
        <website webpage="www.atlasam.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Ultimus Fund Solutions LLC</officeName>
          <officeAddress1>225 Pictoria Drive</officeAddress1>
          <officeAddress2>Suite 450</officeAddress2>
          <officeCity>Cincinnatti</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-OH"/>
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          <officePhone>631-470-2719</officePhone>
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        <chiefComplianceOfficer>
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          <ccoStreet1>4221 N 203rd Street</ccoStreet1>
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          <ccoCity>Elkhorn</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-NE"/>
          <ccoZipCode>68022</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
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      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
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      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-33897"/>
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        <principalUnderwriter>
          <principalUnderwriterName>Northern Lights Distributors, LLC</principalUnderwriterName>
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          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
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      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
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        <publicAccountant>
          <publicAccountantName>Cohen &amp; Company</publicAccountantName>
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          <publicAccountantStateCountry publicAccountantCountry="US" publicAccountantState="US-PA"/>
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      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentErrorInNetAssetValue>N</isPaymentErrorInNetAssetValue>
      <isPaymentDividend>N</isPaymentDividend>
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    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Atlas U.S. Government Money Market Fund</mgmtInvFundName>
        <mgmtInvSeriesId>S000093200</mgmtInvSeriesId>
        <mgmtInvLei>529900H53QKCEMRERV79</mgmtInvLei>
        <isFirstFilingByFund>Y</isFirstFilingByFund>
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        <numAddedClass>3</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <sharesOutstandings>
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          <sharesOutstanding sharesOutstandingClassName="Atlas U.S. Government Money Market Fund Class P" sharesOutstandingClassId="C000261353" sharesOutstandingTickerSymbol="AAPXX"/>
          <sharesOutstanding sharesOutstandingClassName="Atlas U.S. Government Money Market Fund Class I" sharesOutstandingClassId="C000261352" sharesOutstandingTickerSymbol="AAIXX"/>
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        <fundTypes>
          <fundType>Money Market Fund</fundType>
        </fundTypes>
        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>N</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>0</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>0</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
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          <investmentAdviser>
            <investmentAdviserName>Atlas Asset Management, LLC</investmentAdviserName>
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              <investmentAdviserStartDate>2025-08-18</investmentAdviserStartDate>
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            <transferAgentName>Ultimus Fund Solutions, LLC</transferAgentName>
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        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
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          <pricingService>
            <pricingServiceName>ICE Data Services</pricingServiceName>
            <pricingServiceLei>N/A</pricingServiceLei>
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            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
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        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
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            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
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        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <aggregateCommission>0.00000000</aggregateCommission>
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        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
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        <hasLineOfCredit>N</hasLineOfCredit>
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        <isInterfundBorrowing>N</isInterfundBorrowing>
      </managementInvestmentQuestion>
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      <isIPAReportInternalControl>true</isIPAReportInternalControl>
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    <signature registrantSignedName="Atlas U.S. Government Money Market Fund, Inc." signedDate="2026-08-18" signature="/s/ Paul Hopgood" title="President"/>
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