Company: SONM
Filing Date: 2025-06-18
Form Type: DEFC14A
Source: 0001641172-25-015578
Chunk: 40

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-06-18
Form: DEFC14A
Chunk 40
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) of Regulation S-X promulgated by the SEC.

Board recommendation

The Board recommends a vote FOR the ratification of the appointment of Baker Tilly as our independent registered public accounting firm for our fiscal year ending December 31, 2025.

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<div align='center'>AUDIT COMMITTEE REPORT</div>

The information contained under this “Audit Committee Report” shall not be deemed to be “soliciting material” or to be “filed” with the SEC, nor shall such information be incorporated by reference into any filings under the Securities Act of 1933, as amended, or under the Exchange Act, except to the extent that we specifically incorporate this information by reference into any such filing.

In the performance of its oversight function, the Audit Committee of our Board has:

| a. | reviewed                                                                                                                                
 and discussed with management the Company’s annual audited financial statements for the fiscal year ended December 31, 2024;            |
|:---|:----------------------------------------------------------------------------------------------------------------------------------------|
| b. | discussed                                                                                                                               
 with Moss Adams, our independent registered public accounting firm, the matters required to be discussed by the applicable requirements 
 of the Public Company Accounting Oversight Board (“PCAOB”) and the SEC;                                                                 |
| c. | received                                                                                                                                
 from Moss Adams the written disclosures and the letter required by applicable requirements of the PCAOB regarding Moss Adams’s          
 communication with the Audit Committee concerning independence; and                                                                     |
| d. | discussed                                                                                                                               
 with Moss Adams its independence.                                                                                                       |

Based on the review and discussions referred to above, the Audit Committee recommended to the Board of Directors that the audited financial statements for the fiscal year ended December 31, 2024 be included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 for filing with the SEC.

While the Audit Committee has the responsibilities set forth in its charter (including to monitor and oversee the audit processes), the Audit Committee does not have the duty to plan or conduct audits or to determine that the Company’s financial statements are complete, accurate, or in accordance with generally accepted accounting principles. The Company’s management and independent auditor have this responsibility.

This report is respectfully submitted by the members of the Audit Committee of the Board of Directors:

| James           
 Cassano (Chair) |
| Mike            
 Mulica          |
| Jack            
 Steenstra       |

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<div align='center'>PROPOSAL 3 — INCREASE OF THE SHARES AVAILABLE UNDER