Company: RAIN
Filing Date: 2025-01-31
Form Type: S-1
Source: 0001213900-25-008536
Chunk: 319

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-01-31
Form: S-1
Chunk 319
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 as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor since 2024, and as the auditor of the Company’s parent, Rain Enhancement Technologies, Inc. since 2022

Irvine, California
November 4, 2024

<div align='center'>F-87

RAIN ENHANCEMENT TECHNOLOGIES HOLDCO, INC.
CONSOLIDATED BALANCE SHEET
AS OF SEPTEMBER 30, 2024</div>

| Liabilities and Stockholder’s Deficit:          
 Current liabilities:                            |     |   |         |   |
|:------------------------------------------------|:----|:--|--------:|:--|
| Accounts                                        
 payable                                         |     | $ |  18,195 |   |
| Total                                           
 current liabilities                             |     |   |  18,195 |   |
| Commitments and Contingencies                   |     |   |       — |   |
| Stockholder’s Deficit:                          |     |   |         |   |
| Common stock, $0.0001 par value; 275,000 shares 
 authorized; 1 share issued and outstanding      |     |   |       — |   |
| Accumulated deficit                             |     |   | (18,195 | ) |
| Total                                           
 stockholder’s deficit                           |     |   | (18,195 | ) |
| Total                                           
 Liabilities and Stockholder’s Deficit           |     | $ |       — |   |

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.

F-88

RAIN ENHANCEMENT TECHNOLOGIES HOLDCO, INC.
CONSOLIDATED STATEMENT OF OPERATIONS
FOR THE PERIOD FROM MAY 21, 2024 (INCEPTION) THROUGH SEPTEMBER 30, 2024</div>

| General                                              
 and administrative expenses                          |     | $ |  18,195 |   |
| Net                                                  
 loss                                                 |     | $ | (18,195 | ) |
| Weighted                                             
 average common shares outstanding, basic and diluted |     |   |       1 |   |
| Basic                                                
 and diluted net loss per common share                |     | $ | (18,195 | ) |

<div align='center'>The accompanying notes are an integral part of