Company: ORBS
Filing Date: 2025-11-21
Form Type: PRER14A
Source: 0001493152-25-024506
Chunk: 51

Company: Eightco Holdings Inc.
Filing Date: 2025-11-21
Form: PRER14A
Chunk 51
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, 2024 and 2023.

|                    |     | Fiscal Year 2024 |         |     | Fiscal Year 2023 |         |
|:-------------------|:----|:-----------------|--------:|:----|:-----------------|--------:|
| Audit Fees (1)     |     | $                | 213,766 |     | $                | 148,253 |
| Audit-Related Fees |     |                  |       — |     |                  |  85,011 |
| Tax Fees (2)       |     |                  |       — |     |                  |  53,250 |
| Other Fees (3)     |     |                  |       — |     |                  |  10,789 |
| Total              |     | $                | 213,766 |     | $                | 297,303 |

(1) Audit fees consist of fees billed for services rendered for the audit of our financial statements and review of our financial statements included in our quarterly reports on Form 10–Q. Other fees consist of comfort letter service fees.

(2) Tax fees consist of fees billed for professional services related to the preparation of our U.S. federal and state income tax returns.

(3) Other fees consist of fees billed for professional services related to non-recurring fees for the initial public offering and the acquisitions completed during the year.

<div align='center'>CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</div>

Policies and Procedures for Related Person Transactions

The Board has adopted a written related person transaction policy that sets forth the following policies and procedures for the review and approval or ratification of related person transactions.

| 29 |

A “Related Party Transaction” is a transaction, arrangement, or relationship in which the Company or any of its subsidiaries was, is or will be a participant, the amount of which involved exceeds $120,000, and in which any related party had, has or will have a direct or indirect material interest. A “Related Party” means:

| ● | any                                                                                                                                            
 person who is, or at any time during the applicable period was, one of the Company’s executive officers or a member of or nominee              
 for the Board;                                                                                                                                 |
| ● | any                                                                                                                                            
 person (including any entity or group) who is known by the Company to be the beneficial owner of more than five percent (5%) of our            
 voting stock;                                                                                                                                  |
| ● | any                                                                                                                                            
 immediate family member of