Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 531

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 531
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 of the Trust Account, to the Second Extension Redeeming Stockholders at a rate of approximately $ 11.21per share (the “Second Redemption Payment”). It was later determined that the Company did not withdraw all of the interest from the Trust Account that it was allowed to withdraw to cover income and franchise taxes and, therefore, the Second Redemption Payment should have been approximately $ 11.10per share. This meant that the Second Extension Redeeming Stockholders were overpaid in the amount of approximately $ 0.11per share (the “Second Extension Overpayment Amount”).

The First Extension Redeeming Shareholders and the Second Extension Redeeming Stockholders are in the process of being notified of this situation and are being instructed to return the First Extension Overpayment Amount and the Second Extension Overpayment Amount to CST.

In light of the above, the Company amended and restated its prior financial statements during the Affected Period as disclosed in its Current Report on Form 8-K filed with the SEC on December 13, 2024. The aggregate amount of the First Extension Overpayment Amount and the Second Extension Overpayment Amount is reflected in the Company’s financial statements as Due from the Sponsor.

| F-21 |

| Audited                                                                                       
 Financial Statements                                                                          
 Report of Independent Registered Public Accounting Firm (PCAOB No.3686)                       
 Balance                                                                                       
 Sheets as of December 31, 2023 (restated) and                                                 
 2022                                                                                          
 Statements of Operations for the Years Ended December 31, 2023 and 2022                       | F-23        
 F-24        
 F-25        |
|:----------------------------------------------------------------------------------------------|:------------|
| Statements                                                                                    
 of Changes in Stockholders’ Equity (Deficit) for the Years Ended December 31, 2023 (restated) 
 and 2022                                                                                      | F-26        |
| Statements                                                                                    
 of Cash Flows for the Years Ended December 31, 2023 (restated)                                
 and 2022                                                                                      | F-27        |
| Notes to Financial Statements                                                                 | F-28 – F-38 |

| F-22 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and

Stockholders of FutureTech II Acquisition Corp.

Opinion on the Financial Statements

We have audited the accompanying balance sheets of FutureTech II Acquisition Corp. (the Company) as of December 31, 2023 and 2022,