Company: GLASF
Filing Date: 2025-03-25
Form Type: 40-F
Source: 0001848731-25-000007
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Company: Glass House Brands Inc.
Filing Date: 2025-03-25
Form: 40-F
Chunk 3
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EGC”), which entitles the Company to take advantage of certain exemptions from various reporting requirements. Specifically, the JOBS Act defers the requirement to have the Company’s independent auditor assess the Company’s internal controls over financial reporting under Section 404(b) of the Sarbanes-Oxley Act. As such, the Company is exempted from the requirement to include an auditor attestation report in this Annual Report for so long as the Company remains an EGC, which may be for as long as five years following its initial registration in the United States. Also see “ Disclosure Controls and Internal Control Over Financial Reporting ” set forth in the 2024 MD&A filed as Exhibit 99.2 to this Annual Report, incorporated herein by reference.

### CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING
Other than the remediation efforts described in the 2024 MD&A, during the period covered by this Annual Report, there was no change in the Company’s internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, its internal control over financial reporting. See “ Disclosure Controls and Internal Control Over Financial Reporting ” set forth in the 2024 MD&A filed as Exhibit 99.2 to this Annual Report, incorporated herein by reference.

### NOTICES PURSUANT TO REGULATION BTR
There were no notices required by Rule 104 of Regulation BTR that the Company sent during the year ended December 31, 2024 concerning any equity security subject to a blackout period under Rule 101 of Regulation BTR.

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### AUDIT COMMITTEE FINANCIAL EXPERT
The Company’s board of directors has determined that the Company has at least one “audit committee financial expert” (as defined in paragraph (8)(b) of General Instruction B to Form 40-F) and that Jocelyn Rosenwald is the Company’s “audit committee financial expert” serving on the Audit Committee of the board of directors of the Company. Jocelyn Rosenwald is “independent” (as determined under Exchange Act Rule 10A-3) and Nasdaq listing standards.

### CODE OF BUSINESS CONDUCT AND ETHICS
The Company has adopted a code of business conduct and ethics that applies to all members of its board of directors, as well as its senior officers and other employees. A copy of the code of business conduct and ethics is posted on the Company’s Internet website at www.glasshousebrands.com. If there are any