Company: RAIN
Filing Date: 2025-04-25
Form Type: 424B3
Source: 0001213900-25-035587
Chunk: 186

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-25
Form: 424B3
Chunk 186
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each as defined below) of the ownership and disposition of Class A Common
Stock. This discussion only applies to investors that will hold their Class A Common Stock as capital assets for U.S. federal income tax
purposes (generally, property held for investment). This discussion does not discuss all aspects of U.S. federal income taxation that
may be relevant to particular investors in light of their particular circumstances or status including:

| ● | Previous Sponsor, New Sponsor, and the Sponsor Affiliate; |

| ● | banks, financial institutions, or financial services entities; |

| ● | broker-dealers; |

| ● | S corporations; |

| ● | taxpayers that are subject to the mark-to-market accounting 
 rules;                                                      |

| ● | tax-exempt entities; |

| ● | governments or agencies or instrumentalities thereof; |

| ● | tax-qualified retirement plans; |

| ● | insurance companies; |

| ● | regulated investment companies or real estate investment 
 trusts;                                                  |

| ● | expatriates or former long-term residents of the United States; |

| ● | persons that will actually or constructively own five percent                                                                  
 or more of the Company’s voting stock or five percent or more of the total value of all classes of the Company’s stock (except 
 as specifically addressed below);                                                                                              |

| ● | persons that acquire the Company’s securities pursuant                                                                     
 to an exercise of employee share options, in connection with employee share incentive plans, or otherwise as compensation; |

| ● | persons that hold the Company’s securities as part                                                
 of a straddle, constructive sale, hedging, conversion or other integrated or similar transaction; |

| ● | persons subject to the alternative minimum tax; |

| ● | U.S. Holders whose functional currency is not the U.S. dollar; |

| ● | controlled foreign corporations and passive foreign investment 
 companies; and                                                 |

| ● | accrual method taxpayers that file applicable financial statements 
 as described in Section 451(b) of the Code.                        |

This discussion is based on U.S. federal income tax law as in effect
on the date hereof. Such law is subject to change, possibly on a retroactive basis, which may affect the U.S. federal income tax consequences
described in this prospectus. There can be no assurance that future legislation, regulations, administrative rulings, or court decisions
will not adversely affect the accuracy of the statements in this discussion. The Company has not sought, and does not intend to seek,
a ruling