Company: RAIN
Filing Date: 2025-02-12
Form Type: 424B3
Source: 0001213900-25-012904
Chunk: 321

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-02-12
Form: 424B3
Chunk 321
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<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.

F-91

RAIN ENHANCEMENT TECHNOLOGIES HOLDCO, INC.
CONSOLIDATED NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2024</div>

Note 1 — Description of Organization and Business Operations

Rain Enhancement Technologies Holdco, Inc. (the “Company” or “Holdco”) is a Massachusetts corporation, and a wholly-owned subsidiary of Rain Enhancement Technologies, Inc (the “Parent” or “RET”), incorporated on May 21, 2024 (inception). The Company has adopted a fiscal year-end of December 31.

The Company was formed solely for the purpose of effectuating the business combination (“Business Combination”) between the Parent and Coliseum Acquisition Corp., a Cayman Islands exempted company (“Coliseum”) (as discussed below) (see Note 3). The Company has no prior operating activities.

Going Concern Consideration

As of September 30, 2024, the Company had no cash and had a working capital deficit of approximately $18,000.

The Company is a wholly-owned subsidiary of the Parent. The Parent’s liquidity needs through September 30, 2024 have been provided from proceeds of the issuance of capital stock and loans from its officers and investors. The Company has no operating activities and relies completely on the Parent for its working capital needs. The Parent will require additional financing to meet its obligations. Management plans to consummate the Business Combination with Coliseum and expects to receive financing to alleviate the Company’s and the Parent’s financing obligations. However no financing is currently committed and there is no assurance that the Parent can complete the Business Combination with Coliseum. Management has determined that the liquidity condition raises substantial doubt about the Company’s ability to continue as a going concern for at least one year from the date these financial statements are issued. These consolidated financial statements have been prepared assuming that the Company will continue as a going concern if the Parent is unable to raise additional funds to alleviate liquidity needs as well as complete the Business Combination with Coliseum. The consolidated financial statements do not include any adjustments that might result from