Company: RAIN
Filing Date: 2025-05-16
Form Type: 424B3
Source: 0001213900-25-044498
Chunk: 22

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-05-16
Form: 424B3
Chunk 22
---
     | Weighted     
 Average      
 Useful       
 Life (Years) |    |     | Carrying Value 
 March 31,      
 2025           |         |   |     | December 31, 
 2024         |         |   |
|:------------------------------------------------------------------|:----|:-------------|---:|:----|:---------------|--------:|:--|:----|:-------------|--------:|:--|
| Licensed technology for weather modification                      |     |              | 10 |     | $              |  33,000 |   |     | $            |  33,000 |   |
| Purchased intellectual property for rainfall ionization equipment |     |              | 10 |     | $              |  83,750 |   |     |              |  83,750 |   |
| Less:                                                             |     |              |    |     |                |         |   |     |              |         |   |
| Accumulated amortization                                          |     |              |    |     |                | (27,242 | ) |     |              | (24,323 | ) |
| Total intangible assets, net                                      |     |              |    |     | $              |  89,508 |   |     | $            |  92,427 |   |

<div align='center'>14

RAIN ENHANCEMENT TECHNOLOGIES HOLDCO, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2025</div>

The Company incurred approximately $3,000 in amortization
expenses for each of the three months ended March 31, 2025 and 2024, which is included in the accompanying unaudited condensed consolidated
statements of operations. The intangible assets are tested for impairment whenever events or changes in circumstances indicate the carrying
amount may not be recoverable. These conditions may include a change in the extent or manner in which the asset is being used or a change
in future operations. For the three months ended March 31, 2025 and 2024, there were no impairment charges associated with the
Company’s intangible assets.

Note 5 — Related Party Transactions

Note Payable and Line of Credit from Related Parties

On February 2, 2023, RWT issued a promissory
note (the “Note”) to its former CEO and Mr. You and Mr.