Company: RAIN
Filing Date: 2025-04-18
Form Type: POS AM
Source: 0001213900-25-033116
Chunk: 186

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-18
Form: POS AM
Chunk 186
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 accounting firm, as set forth in their report thereon, appearing elsewhere in this prospectus, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing. LEGAL MATTERS The validity of the securities offered hereby will be passed upon for us by TCF Law Group PLLC, Massachusetts counsel to Rain Enhancement Technologies Holdco, Inc. WHERE YOU CAN FIND MORE INFORMATION We file annual, quarterly, and current reports, proxy statements, and other information with the SEC. We have also filed a registration statement on Form S-1, including exhibits, under the Securities Act with respect to the securities offered by this prospectus. This prospectus is part of the registration statement, but does not contain all of the information included in the registration statement or the exhibits filed with the registration statement. For further information about us and the securities offered hereby, we refer you to the registration statement and the exhibits filed with the registration statement. Statements contained in this prospectus regarding the contents of any contract or any other document that is filed as an exhibit to the registration statement are not necessarily complete, and each such statement is qualified in all respects by reference to the full text of such contract or other document filed as an exhibit to the registration statement. Our SEC filings are available to the public on the internet at a website maintained by the SEC located at http://www.sec.gov. Those filings are also available to the public on, or accessible through, our website under the heading “SEC Filings” at www.rainwatertech.com/.Information contained on our website is not a part of this prospectus and the inclusion of our website address in this prospectus is an inactive textual reference only. 102 INDEX TO FINANCIAL STATEMENTS

| Rain Enhancement Technologies Holdco, Inc. Financial Statements as of December 31, 2024 |     | Page |
|:----------------------------------------------------------------------------------------|:----|:-----|
| Report of Independent Registered Public Accounting Firm (PCAOB ID Number 100)           |     | F-2  |
| Consolidated Financial Statements                                                       |     |      |
| Consolidated Balance Sheets                                                             |     | F-3  |
| Consolidated Statements of Operations                                                   |     | F-4  |
| Consolidated Statements of Stockholders’ Equity                                         |     | F-5  |
| Consolidated Statements of Cash Flows                                                   |     | F-6  |
| Notes to Consolidated Financial Statements                                              |     | F-7  |

F-1 REPORT OF