Company: RAIN
Filing Date: 2025-02-12
Form Type: 424B3
Source: 0001213900-25-012904
Chunk: 311

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-02-12
Form: 424B3
Chunk 311
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2023 and 2022, there were no lease agreements in place.

Recent Accounting Pronouncements

The Company’s management does not believe that any recently issued, but not yet effective, accounting standards updates, if currently adopted, would have a material effect on the accompanying financial statements.

Note 4 — Intangible Assets

Intangible assets as of December 31, 2023 and 2022 are composed of licenses under certain patents and designs for weather modification and rainfall ionization equipment.

Management anticipates that Equipment utilizing certain of these patents and designs will become operational and placed in service within one year from this filing. The Company amortizes those assets on a straight-line basis over the estimated useful lives of the assets under full-month convention. The Company plans to continually adapt to incorporate new technologies and to expand into markets that may be created by new technologies for rainfall generation. As a result, the Company anticipates that the licensed patents and designs will have a ten-year useful life before the Company transitions and adopt new technologies.

<div align='center'>F-81

Rain Enhancement Technologies, Inc.

Notes to Financial Statements
December 31, 2023 AND 2022</div>

Intangible assets as of December 31, 2023 and 2022 was composed of the following:

|                                            |     | Weighted 
  Average | Useful  
 Life    
 (Years) | Carrying 
 Value    | December 31, 
         2023 |   |     |   | December 31, 
         2022 |
|:-------------------------------------------|:----|---------:|:--------|:---------|-------------:|:--|:----|:--|-------------:|
| Intangible assets:                         |     |          |         |          |              |   |     |   |              |
| 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                               |     |          |         |          |      (12,648 | ) |     |   |            — |
| Total                                      
 intangible assets, net                     |