Company: BOF
Filing Date: 2025-11-14
Form Type: DEF 14A
Source: 0001493152-25-023449
Chunk: 23

Company: BranchOut Food Inc.
Filing Date: 2025-11-14
Form: DEF 14A
Chunk 23
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2025.

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

The following is the report of the audit committee of our Board of Directors. The audit committee has reviewed and discussed our audited financial statements for the fiscal year ended December 31, 2023 with our management. In addition, the audit committee has discussed with M&K CPAS, PLLC, our independent registered public accountants, the matters required to be discussed by standards promulgated by the American Institute of Certified Public Accountants (“ AICPA”) and Public Company Accounting Oversight Board (the “ PCAOB”), including PCAOB Auditing Standard No. 16 “Communications with Audit Committees.” The audit committee also has received the written disclosures and the letter from M&K CPAS, PLLC as required by the applicable requirements of the PCAOB regarding the independent accountant’s communications with the audit committee concerning independence, and the audit committee has discussed with M&K CPAS, PLLC the independence of M&K CPAS, PLLC.

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Based on the audit committee’s review of the matters noted above and its discussions with our independent accountants and our management, the audit committee recommended to the Board of Directors that the financial statements be included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2024.

Respectfully submitted by the members of the audit committee of the Board of Directors:

Byron Riché Jones (Chair)

Lindsey Schwartz

Greg Somerville

<div align='center'>ANNUAL REPORTS</div>

The Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (our “ Annual Report”) (which is not a part of our proxy soliciting materials), is being mailed with this Proxy Statement to those stockholders that request to receive a copy of the proxy materials in the mail. Requests for copies of our Annual Report may also be directed to the Corporate Secretary at BranchOut Food Inc., SE Davis Ave, Suite C, Bend, Oregon 97702, Attn: Corporate Secretary.

We filed our Annual Report with the SEC on April 15, 2025. It is available free of charge at the SEC’s web site at www.sec.gov. Upon written request by a stockholder, we will mail without charge a copy of our Annual Report, including the financial statements and financial statement schedules, but excluding exhibits to our Annual Report. Exhibits to our Annual Report are available upon payment of a reasonable fee,