Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 404

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 404
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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/ Wolf & Company, P.C.

We have served as the Company’s auditor
since 2023.

Boston, MA

April 1, 2024

<div align='center'>F-50

CERo Therapeutics, Inc.

Balance Sheets

December 31, 2023 and 2022</div>

| ASSETS                                                                                                         |     | 2023 |             |   |     | 2022 |             |   |
|:---------------------------------------------------------------------------------------------------------------|:----|:-----|------------:|:--|:----|:-----|------------:|:--|
| Cash, restricted cash, and cash equivalents                                                                    |     | $    |   1,601,255 |   |     | $    |   6,819,564 |   |
| Prepaid expenses and other current assets                                                                      |     |      |     368,780 |   |     |      |     256,459 |   |
| Total current assets                                                                                           |     |      |   1,970,035 |   |     |      |   7,076,023 |   |
| Operating lease right-of-use asset                                                                             |     |      |   2,189,565 |   |     |      |   2,846,041 |   |
| Property and equipment, net                                                                                    |     |      |     966,702 |   |     |      |   1,427,424 |   |
| Total assets                                                                                                   |     | $    |   5,126,302 |   |     | $    |  11,349,488 |   |
| LIABILITIES, CONVERTIBLE PREFERRED STOCK                                                                       
 AND STOCKHOLDERS’ DEFICIT                                                                                      |     |      |             |   |     |      |             |   |
| Accounts payable                                                                                               |     | $    |   1,