Company: SLNH
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001641172-25-024045
Chunk: 155

Company: Soluna Holdings, Inc
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 2
Chunk 155
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 that we will make additional updates with respect to those or other forward-looking statements.

59

Item
3. Quantitative and Qualitative Disclosures About Market Risk

Not
applicable.

Item
4. Controls and Procedures

The
certifications of our Chief Executive Officer and Chief Financial Officers are attached as Exhibits 31.1 and 31.2 to this Quarterly Report
on Form 10-Q include, in paragraph 4 of such certification, information concerning our disclosure controls and procedures and internal
control over financial reporting. Such certification should be read in conjunction with the information contained in this Item 4 for
a more complete understanding of the matters covered by such certification.

(a)
Evaluation of Disclosure Controls and Procedures

Our
management, with the participation of our Chief Executive Officer and our Chief Financial Officer, evaluated the effectiveness of SHI’s
disclosure controls and procedures as of June 30, 2025. The term “disclosure controls and procedures,” as defined in Rules
13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information
required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized
and reported, within the time periods specified in the U.S. Securities and Exchange Commission’s (the “SEC”) rules
and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information
required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated
to the company’s management, including its principal executive and principal financial officers, as appropriate to allow timely
decisions regarding required disclosure. We recognize that any controls and procedures, no matter how well designed and operated, can
provide only reasonable assurance of achieving their objectives and we necessarily apply our judgment in evaluating the cost-benefit
relationship of possible controls and procedures. Based on the evaluation of our disclosure controls and procedures as of June 30, 2025,
our Chief Executive Officer and our Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures were
effective at the reasonable assurance level.

(b)
Changes in Internal Control Over Financial Reporting

There
have been no changes in our internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under
the Exchange Act, during our fiscal