Company: SIDU
Filing Date: 2025-04-29
Form Type: DEF 14A
Source: 0001641172-25-006530
Chunk: 29

Company: Sidus Space Inc.
Filing Date: 2025-04-29
Form: DEF 14A
Chunk 29
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 financial reporting process on behalf of the Board of Directors. Management is responsible for the preparation, presentation and integrity of the financial statements, including establishing accounting and financial reporting principles and designing systems of internal control over financial reporting. Our independent registered public accounting firm, Fruci & Associates, PLLC (“Fruci”), is responsible for expressing an opinion as to the conformity of our consolidated financial statements with generally accepted accounting principles.

The Audit Committee reviewed and discussed with management and Fruci the audited consolidated financial statements in our annual report on Form 10-K for the year ended December 31, 2024. The Audit Committee also discussed with Fruci matters required to be discussed by the Public Company Accounting Oversight Board and the SEC.

The Audit Committee has received the written disclosures and the letter from Fruci required by applicable requirements of the Public Company Accounting Oversight Board regarding Fruci’s communications with the Audit Committee concerning independence, and has discussed with Fruci its independence.

Based on the reviews and discussions referred to above, the Audit Committee recommended to the Board of Directors that the audited consolidated financial statements discussed above be included in Sidus’ annual report on Form 10-K for the year ended December 31, 2024 for filing with the SEC. The Audit Committee has also reappointed Fruci to serve as independent auditors for the fiscal year ending December 31, 2025, and requested that this appointment be submitted to our stockholders for ratification at their Annual Meeting.

| Submitted              
 by the Audit Committee |
| Dana                   
 Kilborne, Chair        |
| Cole                   
 Oliver                 |
| Leonardo               
 Riera                  |
| Jeffrey                
 Shuman                 |

<div align='center'>CERTAIN TRANSACTIONS</div>

The following includes a summary of transactions during our fiscal years ended December 31, 2024 and December 31, 2023 to which we have been a party, including transactions in which the amount involved in the transaction exceeds the lesser of $120,000 or 1% of the average of our total assets at year-end for the last two completed fiscal years, and in which any of our directors, executive officers or, to our knowledge, beneficial owners of more than 5% of our capital stock or any member of the immediate family of any of the foregoing persons had or will have a direct or indirect material interest, other than equity and other compensation, termination, change in control and other arrangements, which are described elsewhere in this prospectus. We are not otherwise a party to a related party transaction, and no transaction