Company: RAIN
Filing Date: 2025-04-25
Form Type: 424B3
Source: 0001213900-25-035587
Chunk: 194

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-25
Form: 424B3
Chunk 194
---
 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.

<div align='center'>102

INDEX TO FINANCIAL STATEMENTS</div>

| 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  |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Stockholders and the Board of Directors of

Rain Enhancement Technologies Holdco, Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated
balance sheets of Rain Enhancement Technologies Holdco, Inc. and Subsidiaries (the “Company”) as of December 31, 2024 and
2023, and the related consolidated statements of operations, changes in stockholder’s deficit and cash flows for the years ended
December 31, 2024 and 2023, and the related notes (collectively referred to as the “consolidated financial statements”).
In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of
the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years ended December 31, 2024
and 2023 in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These consolidated financial statements are the
responsibility of the Company’s management. Our responsibility is to express an opinion on the Company's consolidated financial
statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (“PCAOB”) and