Company: RAIN
Filing Date: 2025-02-12
Form Type: 424B3
Source: 0001213900-25-012904
Chunk: 319

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-02-12
Form: 424B3
Chunk 319
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 consolidated financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor since 2024, and as the auditor of the Company’s parent, Rain Enhancement Technologies, Inc. since 2022

Irvine, California
November 4, 2024

<div align='center'>F-87

RAIN ENHANCEMENT TECHNOLOGIES HOLDCO, INC.
CONSOLIDATED BALANCE SHEET
AS OF SEPTEMBER 30, 2024</div>

| Liabilities and Stockholder’s Deficit:          
 Current liabilities:                            |     |   |         |   |
|:------------------------------------------------|:----|:--|--------:|:--|
| Accounts                                        
 payable                                         |     | $ |  18,195 |   |
| Total                                           
 current liabilities                             |     |   |  18,195 |   |
| Commitments and Contingencies                   |     |   |       — |   |
| Stockholder’s Deficit:                          |     |   |         |   |
| Common stock, $0.0001 par value; 275,000 shares 
 authorized; 1 share issued and outstanding      |     |   |       — |   |
| Accumulated deficit                             |     |   | (18,195 | ) |
| Total                                           
 stockholder’s deficit                           |     |   | (18,195 | ) |
| Total                                           
 Liabilities and Stockholder’s Deficit           |     | $ |       — |   |

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.

F-88

RAIN ENHANCEMENT TECHNOLOGIES HOLDCO, INC.
CONSOLIDATED STATEMENT OF OPERATIONS
FOR THE PERIOD FROM MAY 21, 2024 (INCEPTION) THROUGH SEPTEMBER 30, 2024</div>

| General                                              
 and administrative expenses                          |     | $ |  18,195 |   |
| Net                                                  
 loss                                                 |     | $ | (18,195 | ) |
| Weighted                                             
 average common shares outstanding, basic and diluted |     |   |       1 |   |
| Basic                                                
 and diluted net loss per common share                |     | $ |