Company: SLNH
Filing Date: 2025-06-16
Form Type: S-1/A
Source: 0001641172-25-015179
Chunk: 44

Company: Soluna Holdings, Inc
Filing Date: 2025-06-16
Form: S-1/A
Chunk 44
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 prospectus, we refer you to the registration statement and the exhibits and schedules filed
as a part of the registration statement. You should rely only on the information contained in this prospectus or incorporated by reference
into this prospectus. We have not authorized anyone else to provide you with different information. We are not making an offer of these
securities in any jurisdiction where the offer is not permitted. You should assume that the information contained in this prospectus,
or any document incorporated by reference in this prospectus, is accurate only as of the date of those respective documents, regardless
of the time of delivery of this prospectus or any sale of our securities.

We file annual, quarterly and current reports,
proxy statements and other information with the SEC. Our SEC filings are available to the public from commercial document retrieval services
and over the Internet at the SEC’s website at http://www.sec.gov.

We maintain a website at www.solunacomputing.com.
You may access our annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K and amendments to those reports
filed or furnished pursuant to Section 13(a) or 15(d) of the Exchange Act with the SEC free of charge at our website as soon as reasonably
practicable after such material is electronically filed with, or furnished to, the SEC. The information contained in, or that can be accessed
through, our website is not incorporated by reference into, and is not part of, this prospectus.

<div align='center'>LEGAL MATTERS</div>

The validity of the shares of our common stock
being offered hereby and certain other matters of Nevada law will be passed upon for us by Brownstein Hyatt Farber Schreck, LLP, Las
Vegas, Nevada. The validity of the other securities offered hereby will be passed upon for us by Lowenstein Sandler LLP, New York, New
York. The Placement Agent is being represented by Ellenoff Grossman & Schole LLP, New York, New York.

<div align='center'>EXPERTS</div>

The consolidated balance sheets of Soluna Holdings,
Inc. and its subsidiaries as of December 31, 2024 and 2023, and the related consolidated statements of operations, changes in equity,
and cash flows for each of the years then ended have been audited by UHY LLP, independent registered public accounting firm, as stated
in their report which is incorporated herein by reference. Such financial statements have been