Company: RAIN
Filing Date: 2025-04-25
Form Type: 424B3
Source: 0001213900-25-035587
Chunk: 195

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-25
Form: 424B3
Chunk 195
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 are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB.
Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are
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 audits, 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 entity’s internal
control over financial reporting. Accordingly, we express no such opinion.

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

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor since 2022.

New York, New York

April 15, 2025

PCAOB ID No. 100

<div align='center'>F-2

RAIN ENHANCEMENT TECHNOLOGIES HOLDCO, INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS</div>

| Assets:                                                                                                                                                         
 Current assets:                                                                                                                                                 |     | December 31, 
 2024         |            |   |     | 2023 |            |   |
|:----------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------|-----------:|:--|:----|:-----|-----------:|:--|
| Cash                                                                                                                                                            |     | $            |     32,604 |   |     | $    |     37,345 |   |
| Prepaid expenses                                                                                                                                                |     |              |     12,335 |   |     |      |      8,136 |   |
| Deferred financing costs                                                                                                                                        |     |              |     75,000 |   |     |      |          - |   |
|