Company: VEEAW
Filing Date: 2025-05-21
Form Type: 10-Q
Source: 0001213900-25-046124
Chunk: 170

Company: VEEA INC.
Filing Date: 2025-05-21
Form: 10-Q
Item: Part I, Item 4
Chunk 170
---
Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Our management, with the
participation and supervision of our Chief Executive Officer and our Chief Operating Officer and Interim Chief Financial Officer, have
evaluated our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act as of the end of
the period covered by this Quarterly Report on Form 10-Q. Based on that evaluation, our Chief Executive Officer and our Chief Operating
Officer and Interim Chief Financial Officer have concluded that, as of the end of the period covered by this Quarterly Report on Form
10-Q, our disclosure controls and procedures were effective to provide reasonable assurance that information we are required to disclose
in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified
in SEC rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer
and Chief Operating Officer and Interim Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

Changes in Internal Control over Financial Reporting

There were no changes in
our internal control over financial reporting that occurred during our fiscal quarter ended March 31, 2025, that materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.

31

PART II. OTHER INFORMATION

Item 1. Legal Proceedings

From time to time, we may
become involved in actions, claims, suits and other legal proceedings arising in the ordinary course of our business. We are not currently
a party to any actions, claims, suits or other legal proceedings, the outcome of which, if determined adversely to us, would individually
or in the aggregate have a material adverse effect on our business, financial condition and results of operations.

Item 1A. Risk Factors

We are a smaller reporting
company and accordingly we are not required to provide information required by this Item. Risk factors that may affect our business and
financial results are discussed within Item 1A “Risk Factors” of our annual report on Form 10-K filed with the SEC on April
15, 2025 (“2025 Form 10-K”). There have been no material changes to the disclosures relating to this item from those set
forth in our 2025 Form 10-K.

Item 2. Unregistered Sales of Equity Securities
and Use of Proceeds

None.

Item 3. Defaults