Company: ORBS
Filing Date: 2025-11-21
Form Type: PRER14A
Source: 0001493152-25-024506
Chunk: 50

Company: Eightco Holdings Inc.
Filing Date: 2025-11-21
Form: PRER14A
Chunk 50
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 and use the additional time to solicit the holders of those shares to change their vote in favor of such proposals.

Required Vote

The affirmative vote of a majority of the voting
power of the shares present in person or represented by proxy at the Annual Meeting and entitled to vote on this proposal is required
to approve this proposal.

Board Recommendation

| The Board unanimously recommends that you vote 
 “FOR”                                          
 the approval of the Adjournment Proposal.      |

Report of the Audit Committee

The Audit Committee oversees our independent registered public accounting firm and assists our Board in fulfilling its oversight responsibilities on matters relating to the integrity of our financial statements, our compliance with legal and regulatory requirements and the independent registered public accounting firm’s qualifications and independence by meeting regularly with the independent registered public accounting firm and financial management personnel. Management is responsible for the preparation, presentation and integrity of our financial statements. In fulfilling its oversight responsibilities, the audit committee:

| ● | reviewed                                                                                                                              
 and discussed our financial statements as of and for the fiscal year ended December 31, 2024, with management and our prior auditor,  
 Stephano Slack LLC, which resigned from its role as the Company’s independent registered public accounting firm in conjunction        
 with its exit from providing audit services to publicly traded companies;                                                             |
|:--|:--------------------------------------------------------------------------------------------------------------------------------------|
| ● | discussed                                                                                                                             
 with Morison Cogen LLP the matters required to be discussed by the applicable requirements of the Public Company Accounting Oversight 
 Board (“PCAOB”) and the SEC;                                                                                                          |
| ● | received                                                                                                                              
 the written disclosures and the letter from Stephano Slack LLC required by the applicable requirements of the PCAOB; and              |
| ● | discussed                                                                                                                             
 the independence of Stephano Slack LLC with that firm.                                                                                |

Based on the Audit Committee’s review and discussions noted above, the Audit Committee recommended to our Board, and our Board approved, that the audited financial statements and related notes thereto be included in our 2024 Annual Report for filing with the SEC. The Audit Committee also appointed Stephano Slack LLC as our independent registered public accounting firm for fiscal year ended December 31, 2024.

Submitted by the Audit Committee of our Board:

Frank Jennings

Louis Foreman

Nicola Caiano

<div align='center'>ACCOUNTING FEES</div>

The following is a summary of the fees billed to the Company by Morison Cogen, our prior auditors, and tax professionals for professional accounting services rendered for the fiscal years ended December 31