Company: BLNE
Filing Date: 2025-04-28
Form Type: 10-K/A
Source: 0001641172-25-006441
Chunk: 21

Company: Beeline Holdings, Inc.
Filing Date: 2025-04-28
Form: 10-K/A
Chunk 21
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 services provided by
M&K CPAS, PLLC, the Company’s former independent registered public accounting firm prior to such firm’s replacement
with Salberg & Company, P.A., although we voluntarily include such amounts in the footnotes to the below table.

|                        |     |    2024 
  (3)($) |     | 2023   
 (3)($) |
| Audit Fees (1)         |     | 175,500 |     | -      |
| Audit Related Fees (2) |     |  42,200 |     | -      |
| Tax Fees               |     |       - |     | -      |
| All Other Fees         |     |       - |     | -      |
| Total                  |     | 217,700 |     | -      |

| (1) | Audit Fees – these fees relate to the annual audits and quarterly reviews of our financial statements and registration statements as well as services that are normally provided by the independent registered public accounting firm in connection with statutory and regulatory filings or engagements. |
| (2) | Audit Related Fees – these fees relate to audit related fees pertained to a subsidiary standalone audit required for mortgage licensing requirements in various                                                                                                                                           
 states.                                                                                                                                                                                                                                                                                                   |
| (3) | Does not include fees totaling $102,002 paid                                                                                                                                                                                                                                                              
 to M&K CPAS, PLLC, the Company’s former independent registered public accounting firm, in 2024 or $122,446 paid to M&K                                                                                                                                                                                    
 CPAS, PLLC in 2023.                                                                                                                                                                                                                                                                                       |

| 14 |

Item 15. Exhibits and Statement Schedules.

<div align='center'>EXHIBIT INDEX</div>

|         |     |                                                                                |     | Filed/    |     | Incorporated by Reference |     |         |     |          |
| Exhibit 
 No.     |     | Description                                                                    |     | Furnished 
 Herewith  |     | Form                      |     | Exhibit 
     No. |     | Filing   
 Date     |
| 3.1     |     | Amended and Restated Articles of Incorporation of the Company                  |     |           |     | S-1                       |     |     3.1 |     | 11/14/11 |
| 3.2     |     | Articles of Merger                                                             |     |           |     | 8-K                       |     |     3.1 |     |