Company: CUB
Filing Date: 2025-03-21
Form Type: 10-K
Source: 0001013762-25-001006
Chunk: 1330

Company: Lionheart Holdings
Filing Date: 2025-03-21
Form: 10-K
Item: Item 13
Chunk 1330
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 a majority of our Board of Directors be independent within one year of our Initial Public Offering. An “independent
director” is defined generally as a person who, in the opinion of the company’s board of directors, has no material relationship
with the listed company (either directly or as a partner, shareholder or officer of an organization that has a relationship with the
company). We have four “independent directors” as defined in the Nasdaq Rules and applicable SEC rules. Our Board of Directors
has determined that Messrs. Hawkins, Meltzer and Sheriff and Ms. Cohen are “independent directors” as defined in the Nasdaq
Rules and applicable SEC rules. Our independent directors have regularly scheduled meetings at which only independent directors are present.

Item
14. Principal Accountant Fees and Services.

The
following is a summary of fees paid or to be paid to Withum for services rendered.

Audit
Fees

Audit
fees consist of fees for professional services rendered for the audit of our year-end financial statements and services that are normally
provided by Withum in connection with regulatory filings. The aggregate fees of Withum for professional services rendered for the audit
of our annual financial statements, review of the financial information included in our Forms 10-Q for the respective periods and other
required filings with the SEC for the period from February 21, 2024 (inception) through December 31, 2024 totaled approximately $117,480.
The above amounts include interim procedures and audit fees, as well as attendance at Audit Committee meetings.

38

Audit-Related
Fees

Audit-related
fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our
financial statements and are not reported under “Audit Fees.” These services include attest services that are not required
by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay Withum for any audit-related
fees for the period from February 21, 2024 (inception) through December 31, 2024 because such services were not rendered to us. 

Tax
Fees

Tax
fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice.  We
did not pay Withum for tax services, planning or advice for the period from February 21, 2024 (inception) through December 31, 2024 because
such services were not rendered to us.