Company: RAIN
Filing Date: 2025-01-31
Form Type: S-1
Source: 0001213900-25-008536
Chunk: 248

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-01-31
Form: S-1
Chunk 248
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34,792 and $23,600 in the Company’s condensed statements of operations for the three and nine months ended September 30, 2024, respectively.

<div align='center'>F-27

COLISEUM ACQUISITION CORP.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2024</div>

The following table provides the significant inputs to the Black-Scholes method for the fair value of the deferred consulting fees:

|                                   |     |   |            As 
            of 
 September 30, 
          2024 |   |     |   |           As 
           of 
 December 31, 
         2023 |   |
|:----------------------------------|:----|:--|--------------:|:--|:----|:--|-------------:|:--|
| Number of shares                  |     |   |       100,000 |   |     |   |      100,000 |   |
| Redemption rate                   |     | $ |         11.22 |   |     | $ |        10.77 |   |
| Probability of closing of merger  |     |   |           3.2 | % |     |   |          2.9 | % |
| Fair value of deferred consulting 
 fees                              |     | $ |        35,904 |   |     | $ |       31,233 |   |

The Company recognized gain in connection with changes in fair value of deferred consulting fees of $6,069 and $4,671 in the Company’s unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2024, respectively.

The changes in the Level 3 fair value of the derivative liabilities are summarized as follows:

For the three and nine months ended September 30, 2024:

| Balance as of                                                      
 December 31, 2023 – Level 3                                        |     | $ | 354,910 |   |
| Change in fair value of deferred                                   
 consulting fees                                                    |     |   |  13,498 |   |
| Change in fair value of non-redemption                             
 agreement liabilities                                              |     |   |  80,139 |   |
| Change                                                             
 in fair value of derivative warrant liabilities – Private Warrants |     |   |  83,850 |   |