Company: CXAI
Filing Date: 2025-04-08
Form Type: 424B3
Source: 0001829126-25-002457
Chunk: 65

Company: CXApp Inc.
Filing Date: 2025-04-08
Form: 424B3
Chunk 65
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 that could be construed to affect the ability of third parties to take over or change control of the Company.

The Company is subject to the periodic reporting and other requirements of the Exchange Act. If the proposed Reverse Stock Split is implemented, our common stock will continue to be reported on Nasdaq under the symbol “CXAI.” We will continue to be subject to the periodic reporting requirements of the Exchange Act.

Procedure for Effecting a Reverse Stock Split

The Reverse Stock
Split will be accomplished by our Board of Directors passing a resolution to effect the Reverse Stock Split (the
“Board Resolution”). The Reverse Stock Split will become effective at such future date and exact ratio as to
be determined by the Board, and an amendment will be made to the Company’s certificate of incorporation and filed with the
Secretary of State of the State of Delaware (which we refer to as the “Effective Time”) following passing of
the Board Resolution. As soon as practicable after the Effective Time, stockholders will be notified that the Reverse Stock
Split has been effected.

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STOCKHOLDERS SHOULD NOT DESTROY ANY STOCK CERTIFICATE(S)

AND SHOULD NOT SUBMIT ANY CERTIFICATE(S) UNTIL REQUESTED TO DO SO.</div>

Material U.S. Federal Income Tax Consequences of the Reverse Stock Split

The following is a summary
of certain material U.S. federal income tax consequences of a Reverse Stock Split to our stockholders. The summary is based
on the Internal Revenue Code of 1986, as amended (the “Code”), applicable Treasury Regulations promulgated thereunder, judicial
authority and current administrative rulings and practices as in effect on the date of this Proxy Statement. Changes to the laws could
alter the tax consequences described below, possibly with retroactive effect. We have not sought and will not seek an opinion of counsel
or a ruling from the Internal Revenue Service regarding the federal income tax consequences of a Reverse Stock Split. This discussion
only addresses stockholders who hold common stock as capital assets. It does not purport to be complete and does not address stockholders
subject to special tax treatment under the Code, including, without limitation, financial institutions, tax-exempt organizations, insurance
companies, dealers in securities, foreign stockholders, stockholders who hold their pre-reverse stock split shares as part of a straddle,
hedge or conversion transaction and stockholders who acquired their pre-reverse stock split shares pursuant to the exercise of employee
stock options or otherwise as compensation. If