Company: VEEAW
Filing Date: 2025-07-07
Form Type: DRS
Source: 0001213900-25-061586
Chunk: 201

Company: VEEA INC.
Filing Date: 2025-07-07
Form: DRS
Chunk 201
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loans) for their own account and for the accounts of their customers, and such investment and securities activities may involve securities
and/or instruments issued by us and our affiliates. If the Placement Agent or its affiliates have a lending relationship with us, they
routinely hedge their credit exposure to us consistent with their customary risk management policies. The placement agent and its affiliates
may hedge such exposure by entering into transactions that consist of either the purchase of credit default swaps or the creation of short
positions in our securities or the securities of our affiliates, including potentially the common stock offered hereby. Any such short
positions could adversely affect future trading prices of the common stock offered hereby. The Placement Agent and certain of its affiliates
may also communicate independent investment recommendations, market color or trading ideas and/or publish or express independent research
views in respect of such securities or instruments and may at any time hold, or recommend to clients that they acquire, long and/or short
positions in such securities and instruments.

<div align='center'>MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following is a summary
of the material U.S. federal income tax considerations arising from and relating to the acquisition, ownership and disposition of the
shares of our common stock (the “common shares”) acquired pursuant to this prospectus, the exercise, disposition, and lapse
of the common warrants acquired pursuant to this prospectus, and the acquisition, ownership, and disposition of common shares received
upon exercise of the common warrants (the “Warrant Shares”), the ownership, exercise and disposition of the pre-funded warrants
(the “Pre-Funded Warrants”) acquired pursuant to this prospectus and the common shares received upon the exercise of the Pre-Funded
Warrants. The common shares, common warrants, Warrant Shares and Pre-Funded Warrants may be referred to in this summary as the “securities.”

This discussion is limited
to certain U.S. federal income tax considerations to beneficial owners of our securities who are initial purchasers of our common shares
and Investor Warrants pursuant to this offering and hold our securities as capital assets within the meaning of Section 1221(a) of
the U.S. Internal Revenue Code of 1986, as amended (the “Code”) (generally, property held for investment). This discussion
assumes that the common shares and warrants will trade separately and that any distributions made (or deemed made) by us on the common
shares and any consideration received (or deemed received)