Company: WBI
Filing Date: 2025-09-08
Form Type: S-1/A
Source: 0000950170-25-113383
Chunk: 345

Company: WaterBridge Infrastructure LLC
Filing Date: 2025-09-08
Form: S-1/A
Chunk 345
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.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the financial statement, 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 statement. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that our audit provides a reasonable basis for our opinion.

/s/ Deloitte & Touche LLP

Houston, TX
April 17, 2025

We have served as the Company’s auditor since 2025.

<div align='center'>F-3</div>

WaterBridge Infrastructure LLC Balan ce Sheet (in dollars)

|                                       |     | April 11, 2025 |     |   |
|:--------------------------------------|:----|:---------------|----:|:--|
| Assets:                               |     |                |     |   |
| Total assets                          |     | $              |   - |   |
| Liabilities and member's equity       |     |                |     |   |
| Total liabilities                     |     | $              |   - |   |
| Commitments and contingencies         |     |                |     |   |
| Member's equity:                      |     |                |     |   |
| Deemed cash parent contribution       |     | $              | (10 | ) |
| Member's interest                     |     |                |  10 |   |
| Total member's equity                 |     |                |   - |   |
| Total liabilities and member's equity |     | $              |   - |   |

<div align='center'>F-4

WaterBridge Infrastructure LLC

Notes to theBalance Sheet

April 11, 2025</div>

#### 1.
Organization

WaterBridge Infrastructure LLC (the “