Company: CERO
Filing Date: 2025-01-21
Form Type: S-1/A
Source: 0001213900-25-004742
Chunk: 291

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-01-21
Form: S-1/A
Chunk 291
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 Common Warrants to be sold in this offering, and we do not expect a market for the Pre-Funded Warrants or the Offered Common Warrants to develop. In addition, we do not intend to apply for listing of the Pre-Funded Warrants or Offered Common Warrants on any national securities exchange. 186 LEGAL MATTERS Goodwin Procter LLP has passed upon the validity of the shares of our Common Stock, Pre-Funded Warrants and Offered Common Warrants offered by this prospectus and certain other legal matters related to this prospectus. Certain legal matters will be passed upon for the placement agent by Ellenoff Grossman & Schole LLP. EXPERTS The financial statements of Phoenix Biotech Acquisition Corp. as of December 31, 2023 and 2022, and each of the years in the two-year period ended December 31, 2023, included in this prospectus have been audited by Citrin Cooperman & Company, LLP, an independent registered public accounting firm, as stated in their report, which contains an explanatory paragraph related to the substantial doubt about PBAX’s ability to continue as a going concern. Such financial statements are included in reliance upon the report of such firm as experts in accounting and auditing. The financial statements of CERo Therapeutics, Inc. as of December 31, 2023 and 2022, and for each of the two years in the period ended December 31, 2023, included in this prospectus have been audited by Wolf & Company, P.C., an independent registered public accounting firm, as stated in their report. Such financial statements are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing. WHERE YOU CAN FIND MORE INFORMATION We have filed a registration statement on Form S-1, including exhibits, under the Securities Act with respect to the shares of our Common Stock offered by this prospectus. This prospectus constitutes only a part of the registration statement. Some items are contained in exhibits to the registration statement as permitted by the rules and regulations of the SEC. For further information with respect to us and our securities, we refer you to the registration statement, including the exhibits filed as a part of the registration statement. Statements contained in this prospectus concerning the contents of any contract or document referred to are not necessarily complete. If a contract or document has been filed as an exhibit to the registration statement, please see the copy of the contract or document that has been filed. Each statement