Company: RAIN
Filing Date: 2025-04-16
Form Type: 10-K
Source: 0001213900-25-032239
Chunk: 1404

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-16
Form: 10-K
Item: Item 9A
Chunk 1404
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-in-law, father-in-law, son-in-law, daughter-in-law, brother-in-law or sister-in-law of a director, executive officer or a beneficial owner of more than 5% of Holdco’s voting stock, and any person (other than a tenant or employee) sharing the household of such director, executive officer or beneficial owner of more than 5% of Holdco’s voting stock; and

    ●
    any firm, corporation or other entity in which any of the foregoing persons is a partner or principal, or in a similar position, or in which such person has a 10% or greater beneficial ownership interest in Common Stock.

Holdco has policies and procedures designed to minimize potential conflicts
of interest arising from any dealings it may have with its affiliates and to provide appropriate procedures for the disclosure of any
real or potential conflicts of interest that may exist from time to time. Specifically, pursuant to its audit committee charter, the audit
committee will have the responsibility to review related party transactions.

Item 14. Principal Accountant Fees and
Services.

The following is a summary
of fees paid to WithumSmith+Brown, PC for services rendered.

Audit Fees. Audit
fees consist of fees billed for professional services rendered for the audit of our year-end consolidated financial statements, reviews
of our quarterly consolidated financial statements and services that are normally provided by our independent registered public accounting
firm in connection with statutory and regulatory filings. The aggregate fees billed by WithumSmith+Brown, PC for audit fees, inclusive
of required filings with the SEC for the year ended December 31, 2024 and for such filings in addition to services rendered in connection
with the Business Combination for the period from May 21, 2024 (inception) to December 31, 2024, totaled approximately $241,000.

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 year-end consolidated financial statements and are not reported under “Audit Fees.” These services include
attest services that are not required by statute or regulation and consultation concerning financial accounting and reporting standards.
We did not pay WithumSmith+Brown, PC any audit-related fees during the period from May 21, 2024 (inception) to December 31, 2024.

Tax Fees. Tax
fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice. We did not pay