Company: BLNE
Filing Date: 2025-01-17
Form Type: PRE 14A
Source: 0001493152-25-002779
Chunk: 68

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-17
Form: PRE 14A
Chunk 68
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 fees paid for or accrued by the Company or Beeline for audit and other services provided by Salberg for the years ended December 31, 2024 and 2023. The table does not include fees paid for or accrued by the Company for audit and other services provided by M&K CPAS, PLLC, the Company’s former independent registered public accounting firm prior to such firm’s replacement with Salberg, although we voluntarily include such amounts in the footnotes to the below table. See also “Recent Auditor Change” below for more information.

|                    |     | 2024(2) 
 ($)     |         |     | 2023(2) 
 ($)     |   |
| Audit Fees (1)     |     |         | 130,000 |     |         | - |
| Audit Related Fees |     |         |       - |     |         | - |
| Tax Fees           |     |         |       - |     |         | - |
| All Other Fees     |     |         |       - |     |         | - |
| Total              |     |         | 130,000 |     |         | - |

| (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) | Represents                                                                                                         
 audit fees paid to Salberg by Beeline during the periods covered.                                                  
 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.                                               |

| 57 |

Recent Auditor Change

On December 4, 2024, the Board dismissed M&K CPAS, PLLC from its position as the principal independent accountant for Eastside. The dismissal was approved by the Audit Committee of the Board.

The audit reports of M&K CPAS, PLLC on Eastside’s financial statements for the years ended December 31, 2023 and 2022 did not contain any adverse opinion or disclaimer of opinion or qualification, except that the audit report of M&K CPAS, PLLC on Eastside’s financial statements for the years ended December 31, 2023 and 2022 did