Company: WELNF
Filing Date: 2025-12-04
Form Type: DEFA14A
Source: 0001104659-25-118484
Chunk: 45

Company: Integrated Wellness Acquisition Corp
Filing Date: 2025-12-04
Form: DEFA14A
Chunk 45
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 Warrants and warrants that may be issued upon conversion of the Working Capital
Loans and upon conversion of the Founder Shares) are entitled to registration rights pursuant to a registration rights agreement signed
on the effective date of the IPO, requiring the Company to register such securities for resale. The holders will have the right to require
the Company to register for resale these securities pursuant to a shelf registration under Rule 415 under the Securities Act. The holders
of a majority of these securities will also be entitled to make up to three demands, plus short form registration demands, that the Company
register such securities. In addition, the holders will be entitled to certain “piggy-back” registration rights with respect
to registration statements filed subsequent to our completion of the initial Business Combination. The Company will bear the expenses
incurred in connection with the filing of any such registration statements.

Critical Accounting Estimates

The preparation of financial
statements and related disclosures in conformity with accounting principles generally accepted in the United States requires management
to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities
at the date of the financial statements, and income and expenses during the periods reported. We have not identified any critical accounting
estimates as of September 30, 2025.

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| Item 3. | Quantitative and Qualitative Disclosures About Market Risk |

Not required for smaller reporting
companies.

| Item 4. | Controls and Procedures |

Evaluation of Disclosure Controls and Procedures

Disclosure controls are procedures
that are designed with the objective of ensuring that information required to be disclosed in our reports filed under the Exchange Act,
such as this quarterly report, is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules
and forms. Disclosure controls and procedures are also designed with the objective of ensuring that such information is accumulated and
communicated to our management, including our Chief Executive Officer and Chief Financial Officer (together, the “Certifying Officer”),
as appropriate, to allow timely decisions regarding required disclosure.

Under the supervision and with
the participation of our management, including our Certifying Officer, we conducted an evaluation of the effectiveness of our disclosure
controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the fiscal
quarter ended September 30, 2025. Based on this evaluation, our Certifying Officer