Company: XTIA
Filing Date: 2025-06-03
Form Type: DRS
Source: 0001213900-25-050156
Chunk: 61

Company: XTI Aerospace, Inc.
Filing Date: 2025-06-03
Form: DRS
Chunk 61
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 independent registered public accounting
firm, upon the authority of said firm as experts in accounting and auditing.

The audited
financial statements of XTI Aircraft Company as of and for the years ended December 31, 2023 and 2022, included in our Current Report
on Form 8-K/A filed with the SEC on May 28, 2024, have been incorporated by reference into this prospectus in reliance upon the report
of Marcum LLP, independent registered public accounting firm, which includes an explanatory paragraph as to XTI Aircraft Company’s
ability to continue as a going concern, upon the authority of said firm as experts in accounting and auditing.

<div align='center'>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</div>

The SEC allows us to incorporate
by reference into this prospectus certain information we file with it, which means that we can disclose important information by referring
you to those documents. The information incorporated by reference is considered to be part of this prospectus. Because we are incorporating
by reference future filings with the SEC, this prospectus is continually updated and those future filings may modify or supersede some
of the information included or incorporated in this prospectus. We incorporate by reference the documents listed below and all documents
subsequently filed with the SEC (excluding any portions of any Form 8-K that are not deemed “filed” pursuant to the General
Instructions of Form 8-K) pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this prospectus and prior
to the date this Offering is terminated or we issue all of the securities under this prospectus:

To obtain copies of these
filings, see “Where You Can Find More Information” in this prospectus. Nothing in this prospectus shall be deemed to incorporate
information furnished, but not filed, with the SEC, including pursuant to Item 2.02 or Item 7.01 of Form 8-K and any corresponding information
or exhibit furnished under Item 9.01 of Form 8-K.

Information in this prospectus
supersedes related information in the documents listed above and information in subsequently filed documents supersedes related information
in both this prospectus and the incorporated documents.

<div align='center'>35

WHERE YOU CAN FIND MORE INFORMATION</div>

We are subject
to the periodic reporting requirements of the Exchange Act, and we will file periodic reports, proxy statements and other information
with