Company: SONM
Filing Date: 2025-05-23
Form Type: PREC14A
Source: 0001641172-25-012277
Chunk: 36

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-05-23
Form: PREC14A
Chunk 36
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 1,059,773 |     | $                    | 861,316 |

| (1) | Audit                                                                                                                                 
 Fees consist of fees for professional services rendered for the audit of our consolidated financial statements included in our annual 
 report, and the review of our interim consolidated financial statements included in our quarterly reports.                            |
| (2) | Services                                                                                                                              
 in connection with our Registration Statements on Form S-3 and Form S-8.                                                              |
| (3) | Tax                                                                                                                                   
 Fees consist of fees for tax compliance and tax advice.                                                                               |

Audit Committee policy on pre-approval of audit and permissible non-audit services of independent registered public accounting firm

The Audit Committee must pre-approve all audit related services and permissible non-audit services (unless in compliance with exceptions available under applicable laws and rules related to immaterial aggregate amounts of services) provided by our independent registered public accounting firm. However, the Audit Committee may delegate pre-approval authority to one or more committee members so long as any such preapproval decisions are presented to the full committee at the next scheduled meeting.

All services rendered by Moss Adams LLP, our independent registered public accounting firm, during fiscal 2024 and fiscal 2023 were pre-approved by the Audit Committee in accordance with the audit committee’s pre-approval policy.

None of the services described above was approved pursuant to the de minimis exception provided in Rule 2-01(c)(7)(i)(C) of Regulation S-X promulgated by the SEC.

Board recommendation

The Board recommends a vote FOR the ratification of the appointment of Moss Adams as our independent registered public accounting firm for our fiscal year ending December 31, 2025.

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<div align='center'>AUDIT COMMITTEE REPORT</div>

The information contained under this “Audit Committee Report” shall not be deemed to be “soliciting material” or to be “filed” with the SEC, nor shall such information be incorporated by reference into any filings under the Securities Act of 1933, as amended, or under the Exchange Act, except to the extent that we specifically incorporate this information by reference into any such filing.

In the performance of its oversight function, the Audit Committee of our Board has:

| a. | reviewed                                                                                                                                
 and discussed with management the Company’s annual audited financial statements for the fiscal year ended December 31, 2024;            |
|:---|:----------------------------------------------------------------------------------------------------------------------------------------|
| b. | discussed                                                                                                                               
 with Moss Adams, our