Company: BLNE
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004793
Chunk: 1352

Company: Beeline Holdings, Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 9A
Chunk 1352
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Evaluation of Disclosure Controls and Procedures

The Company’s management, including the Chief
Executive Officer and Chief Financial Officer, carried out an evaluation of the effectiveness of the Company’s disclosure controls
and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange
Act”)) as of the end of the period covered by this Report. These disclosure controls and procedures are designed to ensure that
information required to be disclosed by us in the reports that we file or submit under the Exchange Act is (i) recorded, processed, summarized
and reported within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to our management,
including our principal executive and principal financial officers, or persons performing similar functions, as appropriate, to allow
timely decisions regarding required disclosure. Based on this evaluation, the Company’s Chief Executive Officer and Chief Financial
Officer concluded that our disclosure controls and procedures were not effective as of December 31, 2024 due to certain material deficiencies
referred to below under “Management’s Report on Internal Control Over Financial Reporting.”

57

Management’s Report on Internal Control Over
Financial Reporting

The Company’s management is responsible for
establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act Rules 13a-15(f)
and 15d-15(f). Under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial
Officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting as of December 31, 2024 using
the criteria established in Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of
the Treadway Commission (“COSO”). With the participation of our Chief Executive Officer and Chief Financial Officer (principal
financial and accounting officer), our management conducted an evaluation of the effectiveness of our internal control over financial
reporting as of December 31, 2024 based on the framework in Internal Control—Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (“COSO”). This assessment of internal control over financial reporting includes an
evaluation of policies and procedures that:

    ●
    pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;

    ●