Company: SLNH
Filing Date: 2025-07-17
Form Type: 424B4
Source: 0001641172-25-019981
Chunk: 15

Company: Soluna Holdings, Inc
Filing Date: 2025-07-17
Form: 424B4
Chunk 15
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located with a 145 MW wind farm in South Texas. The wind farm is owned by a new power partner–a leader in renewable energy and sustainable infrastructure in the U.S. and internationally.

Implications of Being a Smaller Reporting Company

We qualify as a “smaller reporting company” under applicable SEC regulations. A smaller reporting company may take advantage of reduced reporting requirements that are otherwise applicable to public companies. These provisions include, but are not limited to:

| ● | being permitted to present only two years                                                                                         
 of audited financial statements and only two years of related “Management’s Discussion and Analysis of Financial Condition        
 and Results of Operations” disclosure in our periodic reports and registration statements, including this prospectus, and reduced 
 disclosure about our executive compensation arrangements;                                                                         |

| ● | not being required to comply with the auditor                                                                                     
 attestation requirements of Section 404 of the Sarbanes-Oxley Act, as amended, on the effectiveness of our internal controls over 
 financial reporting; and                                                                                                          |

| ● | reduced disclosure obligations regarding                                                                                              
 executive compensation arrangements in our periodic reports, proxy statements and registration statements, including this prospectus. |

We will continue to be a smaller reporting company as long as we have a public float (determined as of the end of our second fiscal quarter) of less than $250 million or have annual revenues of less than $100 million as of the last fiscal year for which we have audited financial statements and a public float of less than $700 million.

We have elected to take advantage of certain of the reduced disclosure obligations in the registration statement of which this prospectus is a part and may elect to take advantage of other reduced reporting requirements in future filings. As a result, the information that we provide to our stockholders may be different than you might receive from other public reporting companies in which you hold equity interests.

Corporate Information

Soluna Holdings, Inc. (“SHI”), formerly known as Mechanical Technology, Incorporated, which was originally incorporated in the State of New York in 1961, reincorporated in the State of Nevada on March 29, 2021, and is headquartered in Albany, New York. Effective November 2, 2021, the Company changed its name from “Mechanical Technology, Incorporated” (or “MTI”) to “Soluna Holdings, Inc.” On October 29, 2021, Soluna Callisto Holdings, Inc. merged into Soluna Computing, Inc. (“SCI”), a private green data center development company and