Company: BLNE
Filing Date: 2025-05-20
Form Type: 10-Q
Source: 0001641172-25-011724
Chunk: 71

Company: Beeline Holdings, Inc.
Filing Date: 2025-05-20
Form: 10-Q
Item: Part I, Item 1
Chunk 71
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 of the end of the period covered by this report. Based on the evaluation, the Chief Executive
Officer and Chief Financial Officer has concluded that these disclosure controls and procedures were effective as of March 31, 2025.

There
were no changes in internal control over financial reporting (as defined in Rule 13a-15(f) of the Exchange Act) during the quarter ended
March 31, 2025, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

43

PART
II: OTHER INFORMATION

ITEM
1 – LEGAL PROCEEDINGS

We
are not currently subject to any other material legal proceedings; however, we could be subject to legal proceedings and claims from
time to time in the ordinary course of our business, or legal proceedings we considered immaterial may in the future become material.
Regardless of the outcome, litigation can, among other things, be time consuming and expensive to resolve, and divert management resources.

ITEM
1A – RISK FACTORS

There
have been no material changes in our risk factors from those previously disclosed in our annual report on Form 10-K for the year ended
December 31, 2024.

ITEM
2 – UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

From March 10, 2025 through May 16, 2025, the Company
issued 2,562,875 shares of the Company’s common stock to an investor pursuant to an Amended and Restated Common Stock Purchase Agreement
dated as of March 7, 2025 for various fixed purchases. To the extent that the sales were deemed to be part of a non-public offering, which
the Company does not concede, the issuance of shares was except from registration pursuant to Section 4(a)(2) of the Securities Act of
1933 (the “Securities Act”) and Rule 506(b) promulgated thereunder since the investor is reasonably believed to be an accredited
investor and the investor acquired the shares for investment subject to selling under an effective registration statement.

ITEM
3 – DEFAULTS UPON SENIOR SECURITIES

None.

ITEM
4 – MINE SAFETY DISCLOSURES

Not
applicable.

ITEM
5 – OTHER INFORMATION

During
the quarter ended March 31, 2025, no director or officer adopted or terminated any Rule 10b5-1 trading arrangement or non-Rule 10b