Company: SLND-WT
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001558370-25-005565
Chunk: 25

Company: Southland Holdings, Inc.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 25
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 through December 31, 2021 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the period from July 14, 2021 (the Company’s inception) through December 31, 2021, and the subsequent interim period through March 21, 2023, there were no disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (“Regulation S-K”), and the related instructions thereto, with Withum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Withum, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. Also, during the same period, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto. Representatives of Withum are not expected to be present at the Annual Meeting.

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Appointment of GT The Audit Committee, on and effective as of March 21, 2023, appointed GT as the Company’s independent auditor for the year ended December 31, 2023. During the period from July 14, 2021 (the Company’s inception) through December 31, 2022 and the subsequent interim period through March 21, 2023, neither the Company, nor any party on behalf of the Company, consulted with GT with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of the audit opinion that might be rendered with respect to the Company’s consolidated financial statements, and no written report or oral advice was provided to the Company by GT that was an important factor considered by GT in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was subject to any disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as that term is defined in Item 304(a)(1)(v) of Regulation S-K). REPORT OF THE AUDIT COMMITTEE The Audit Committee hereby submits the following report:

| ● | The Audit Committee has reviewed and discussed with management the Company’s audited consolidated financial statements. |