Company: VMCWF
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001827
Chunk: 1265

Company: Valuence Merger Corp. I
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9C
Chunk 1265
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 does not contain liquidating
damages or other cash settlement provisions resulting from delays in registering the Company’s securities. The Company will bear
the expenses incurred in connection with the filing of any such registration statements.

ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES.

The
firm of WithumSmith+Brown, PC (“Withum”) acts as our independent registered public accounting firm. The following is a summary
of fees paid to Withum for services rendered.

Audit
Fees. During the year ended December 31, 2024 and 2023, fees for our independent registered public accounting firm were approximately
$96,720 and $98,800, respectively, for the services Withum performed in connection with our Initial Public Offering, quarterly filings
and the audit of our December 31, 2024 and 2023 financial statements included in this Annual Report.

Audit-Related
Fees. For the year ended December 31, 2024 and 2023, we did not pay Withum any audit-related fees.

Tax
Fees. We did not pay Withum for tax services, planning or advice for the year ended December 31, 2024 and 2023.

All
Other Fees. We did not pay Withum for other service for the year ended December 31, 2024 and 2023.

Pre-Approval
Policy

Our
audit committee was formed upon the consummation of our Initial Public Offering. As a result, the audit committee did not pre-approve
all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our Board
of Directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve
all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject
to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to
the completion of the audit).

PART
IV

ITEM
15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

(a)
The following documents are filed as part of this Form 10-K:

(1)
Financial Statements:

    Report of Independent Registered Public Accounting Firm (PCAOB ID Number 100)
    F-2
  
    Financial
    Statements:

    Balance Sheets
    F-3
  
    Statements of