Company: AVNI
Filing Date: 2025-07-15
Form Type: 10-Q/A
Source: 0001713282-25-000560
Chunk: 29

Company: ARVANA INC
Filing Date: 2025-07-15
Form: 10-Q/A
Chunk 29
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 99.20  |     | Unaudited financial statements of Down 2 Fish Charters                                                                              
 LLC for the three and nine months ended September 30, 2022 and 2021 filed with the Commission on February 3, 2023.                  |
| 99.30  |     | Unaudited Pro Forma Combined Financial Statements for                                                                               
 the year ended December 31, 2021 and nine months ended September 30, 2022 filed with the Commission on February 3, 2023.            |

| 34 |

<div align='center'>SIGNATURES</div>

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

ARVANA INC.

Date: July 11, 2025

By: /s/ James Kim

James Kim

Chief Executive Officer

Date: July 11, 2025

By: /s/ Andrew E. Morrison

Andrew E. Morrison

Chief Financial Officer

| 35 |

<div align='center'>CERTIFICATIONS OF CHIEF EXECUTIVE OFFICER

PURSUANT TO RULE 13a-14 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</div>

I, James Kim, certify that:

| 1) | I                                                                                      
 have reviewed this Amendment No. 1 to the Quarterly Report on Form 10-Q of Arvana Inc; |

| 2) | Based                                                                                              
 on my knowledge, this report does not contain any untrue statement of a material fact or           
 omit to state a material fact necessary to make the statements made, in light of the circumstances 
 under which such statements were made, not misleading with respect to the period covered           
 by this report;                                                                                    |

| 3) | Based                                                                                          
 on my knowledge, the financial statements, and other financial information included in this    
 report, fairly present in all material respects the financial condition, results of operations 
 and cash flows of the registrant as of, and for, the periods presented in this report;         |

| 4) | The                                                                                           
 registrant’s other certifying officer and I are responsible for establishing and maintaining  
 disclosure controls and procedures (as defined in Exchange Act Rules 13a-15