Company: CERO
Filing Date: 2025-02-05
Form Type: S-1/A
Source: 0001213900-25-010230
Chunk: 295

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-05
Form: S-1/A
Chunk 295
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. Certain Relationships The placement agent and its affiliates have provided and may in the future provide, from time to time, investment banking and financial advisory services to us in the ordinary course of business, for which they may receive customary fees and commissions. Trading Market Our Common Stock is listed on the Nasdaq Global Market under the symbol “CERO.” There is no established public trading market for the Pre-Funded Warrants or the Offered Common Warrants to be sold in this offering, and we do not expect a market for the Pre-Funded Warrants or the Offered Common Warrants to develop. In addition, we do not intend to apply for listing of the Pre-Funded Warrants or Offered Common Warrants on any national securities exchange. 186 LEGAL MATTERS Goodwin Procter LLP has passed upon the validity of the shares of our Common Stock, Pre-Funded Warrants and Offered Common Warrants offered by this prospectus and certain other legal matters related to this prospectus. Certain legal matters will be passed upon for the placement agent by Ellenoff Grossman & Schole LLP. EXPERTS The financial statements of Phoenix Biotech Acquisition Corp. as of December 31, 2023 and 2022, and each of the years in the two-year period ended December 31, 2023, included in this prospectus have been audited by Citrin Cooperman & Company, LLP, an independent registered public accounting firm, as stated in their report, which contains an explanatory paragraph related to the substantial doubt about PBAX’s ability to continue as a going concern. Such financial statements are included in reliance upon the report of such firm as experts in accounting and auditing. The financial statements of CERo Therapeutics, Inc. as of December 31, 2023 and 2022, and for each of the two years in the period ended December 31, 2023, included in this prospectus have been audited by Wolf & Company, P.C., an independent registered public accounting firm, as stated in their report. Such financial statements are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing. WHERE YOU CAN FIND MORE INFORMATION We have filed a registration statement on Form S-1, including exhibits, under the Securities Act with respect to the shares of our Common Stock offered by this prospectus. This prospectus constitutes only a part of the registration statement. Some items are contained in exhibits to the registration statement as permitted by the rules and regulations of the