Company: AVNI
Filing Date: 2025-07-15
Form Type: 10-Q/A
Source: 0001713282-25-000560
Chunk: 30

Company: ARVANA INC
Filing Date: 2025-07-15
Form: 10-Q/A
Chunk 30
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(e) and 15d-15(e)) 
 and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)     
 and 15d-15(f)) for the registrant and have:                                                   |

| a. | Designed                                                                                   
 such disclosure controls and procedures, or caused such disclosure controls and procedures 
 to be designed under our supervision, to ensure that material information relating to the  
 registrant, including its consolidated subsidiaries, is made known to us by others within  
 those entities, particularly during the period in which this report is being prepared;     |

| b. | Designed                                                                                        
 such internal control over financial reporting, or caused such internal control over financial  
 reporting to be designed under our supervision, to provide reasonable assurance regarding       
 the reliability of financial reporting and the preparation of financial statements for external 
 purposes in accordance with generally accepted accounting principles;                           |

| c. | Evaluated                                                                                         
 the effectiveness of the registrant’s disclosure controls and procedures and presented            
 in this report our conclusions about the effectiveness of the disclosure controls and procedures, 
 as of the end of the period covered by this report based on such evaluation; and                  |

| d. | Disclosed                                                                                  
 in this report any change in the registrant’s internal control over financial reporting    
 that occurred during the registrant’s most recent fiscal quarter (the registrant’s         
 fourth fiscal quarter in the case of an annual report) that has materially affected, or is 
 reasonably likely to materially affect, the registrant’s internal control over financial   
 reporting; and                                                                             |

| 5) | The                                                                                   
 registrant’s other certifying officer and I have disclosed, based on our most recent  
 evaluation of internal control over financial reporting, to the registrant’s auditors 
 and the audit committee of the registrant’s board of directors (or persons performing 
 the equivalent functions):                                                            |

| a. | All                                                                                             
 significant deficiencies and material weaknesses in the design or operation of internal control 
 over financial reporting which are reasonably likely to adversely affect the registrant’s       
 ability to record, process, summarize and report financial information; and                     |

| b. | Any                                                                                                
 fraud, whether or not material, that involves management or other employees who have a significant 
 role in the registrant’s internal control over financial reporting.                                |

Date: July 11, 2025

By: /s/ James Kim

James Kim

Chief Executive Officer

| 36 |

<div align='center'>CERTIFICATIONS OF CHIE