Company: ATMCW
Filing Date: 2025-11-17
Form Type: DEFM14A
Source: 0001493152-25-023842
Chunk: 360

Company: ALPHATIME ACQUISITION CORP
Filing Date: 2025-11-17
Form: DEFM14A
Chunk 360
---
 financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the
financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were
we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an
understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of
the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well
as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

| /s/                                              
 UHY LLP                                          |
| We                                               
 have served as the Company’s auditor since 2021. |
| New                                              
 York, New York                                   |
| April                                            
 15, 2025                                         |

| F-2 |

<div align='center'>ALPHATIME ACQUISITION CORP

BALANCE SHEETS</div>

|                                                                          |     |   |   December 
   31, 2024 |   |     |   |   December 
   31, 2023 |   |
|:-------------------------------------------------------------------------|:----|:--|-----------:|:--|:----|:--|-----------:|:--|
| Assets:                                                                  |     |   |            |   |     |   |            |   |
| Current assets:                                                          |     |   |            |   |     |   |            |   |
| Cash                                                                     |     | $ |      1,425 |   |     | $ |     15,054