Company: SQFTP
Filing Date: 2025-04-17
Form Type: DEF 14A
Source: 0001641172-25-005264
Chunk: 62

Company: Presidio Property Trust, Inc.
Filing Date: 2025-04-17
Form: DEF 14A
Chunk 62
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 |    2024 |     |   |    2023 |
|:--------------------|:----|:--|--------:|:----|:--|--------:|
| Audit fees1         |     | $ | 605,014 |     | $ | 203,770 |
| Audit-related fees2 |     |   |       - |     |   |  36,185 |
| Tax fees            |     |   | 104,150 |     |   | 179,895 |
| Total fees          |     | $ | 709,164 |     | $ | 419,850 |

| 1 | Audit                                                                                                                                   
 fees represent aggregate fees billed for professional services in connection with our annual audit of our consolidated financial        
 statements and reviews of our quarterly reports on Form 10-Q. Moss Adams LLP billed $209,000 in 2024 and Baker Tilly US, LLP billed     
 $396,014 in 2024 and $203,770 in 2023.                                                                                                  |
| 2 | Audit-related                                                                                                                           
 fees represent fees for assurance and related services reasonably related to the audit and/or review of financial statements, such      
 as audits required in connection with property acquisitions, certain additional services associated with accessing the capital markets, 
 including reviewing registration statements and amendments thereto, the issuance and preparation of comfort letters and consents,       
 and/or other accounting-related services. All audit-related fees and tax fees were billed by Baker Tilly.                               |

Pre-Approval Policies and Procedures

The Audit Committee has adopted a policy that it generally must pre-approve all audit and non-audit services to be performed by the Company’s independent registered public accounting firm before the firm is engaged to perform the services. The Audit Committee reviews and approves these fees in advance, taking into consideration the quality and timing of service and the competitiveness of the fees charged. The Audit Committee believes that audit independence has not been impaired as a result of the non-audit services provided, if any.

<div align='center'>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</div>

The following table sets forth certain information as of March 31, 2025, relating to the beneficial ownership of shares of our common stock by (1) each director and named executive officer named in the Summary Compensation Table, (2) all executive officers and directors as a group as of March 31, 2025, and (3) 5% or greater holders. Beneficial