Company: DMAAR
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001213900-25-026240
Chunk: 45

Company: Drugs Made In America Acquisition Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1
Chunk 45
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 2024, our independent registered public accounting firm did not render assurance and related
services related to the performance of the audit or review of financial statements.

Tax Fees. During the period from May 23,
2024 (inception) through December 31, 2024, our independent registered public accounting firm did not render services to us for tax compliance,
tax advice and tax planning.

All Other Fees. During the period from
May 23, 2024 (inception) through December 31, 2024, there were no fees billed for products and services provided by our independent registered
public accounting firm other than those set forth above.

Pre-Approval Policy

Our audit committee was formed upon the consummation
of our Initial Public Offering. As a result, the audit committee did not pre-approve all of the foregoing services, although any services
rendered prior to the formation of our audit committee were approved by our board of directors. Since the formation of our audit committee,
and on a going-forward basis, the audit committee has and will pre-approve all auditing services and permitted non-audit services to be
performed for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions for non-audit services described
in the Exchange Act which are approved by the audit committee prior to the completion of the audit).

26

PART IV

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.

(a)The following documents are filed as part of this Report:

(1)Financial Statements:

    Page
  
    Report of Independent Registered Public Accounting Firm 
     
    F-2
  
    Balance Sheet 
     
    F-3
  
    Statement of Operations 
     
    F-4
  
    Statement of Changes in Shareholders’ Deficit 
     
    F-5
  
    Statement of Cash Flows 
     
    F-6
  
    Notes to Financial Statements 
     
    F-7

(2)Financial Statement Schedules:

None.

(3)Exhibits:

We hereby file as part of
this Report the exhibits listed in the attached Exhibit Index. Exhibits which are incorporated herein by reference can be inspected and
copied at the public reference facilities maintained by the SEC, 100 F Street, N.E., Room 1580, Washington, D.C. 20549. Copies of such
material can also be obtained from the Public Reference Section of the SEC, 100 F