Company: CERO
Filing Date: 2025-01-21
Form Type: S-1/A
Source: 0001213900-25-004742
Chunk: 128

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-01-21
Form: S-1/A
Chunk 128
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 1.2 million shares or increase the number of shares of our Common Stock offered in this offering by approximately 3.0 million shares. We may also increase or decrease the number of shares of Common Stock we are offering. An increase of 500,000 in the number of shares of Common Stock offered by us would increase our pro forma net tangible book value by approximately $1.1 million, or $0.06 per share, and decrease the amount of the decrease in net tangible value per share to investors participating in this offering by $0.06 per share, assuming the assumed offering price per share remains the same and after deducting the estimated placement agent commissions and estimated offering expenses payable by us. Similarly, a decrease of 500,000 in the number of shares of Common Stock offered by us would decrease our pro forma net tangible book value by approximately $1.1 million, a decrease of $0.07 per share, and increase the decrease of net tangible assets per share to investors participating in this offering by $0.07 per share, assuming the assumed offering price per share remains the same and after deducting the estimated placement agent commissions and estimated offering expenses payable by us. If we only sell 75%, 50% or 25% of the maximum offering amount, assuming the assumed offering price remains the same, our pro forma net tangible book value per share after this offering would be $1.13, $0.91 or $0.57, respectively, and the immediate dilution in net tangible book value per share to new investors purchasing securities in this offering would be $(1.21), $(1.43) or $(1.77), respectively, assuming no Purchase Warrants or Pre-Funded Warrants are exercised, and after deducting Placement Agent fees and estimated offering expenses payable by us. 72 The dilution information above is for illustration purposes only. Our as adjusted net tangible book value following the closing of this offering will depend on the actual public offering price and other terms of this offering determined at pricing. The number of shares of Common Stock that will be outstanding after this offering is based on 1,475,426 shares of Common Stock outstanding as of September 30, 2024 (giving retroactive effect to the Reverse Stock Split), and excludes:

| ● | 26,575                                                 
 shares of Common Stock underlying outstanding options; |

| ● | 45,151                                                                                       
 shares of Common Stock issuable under our 2016 Plan and our 2024 Plan,