Company: CERO
Filing Date: 2025-07-21
Form Type: S-1
Source: 0001213900-25-066152
Chunk: 27

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-07-21
Form: S-1
Chunk 27
---
 In particular, in this prospectus, we have not included all of the executive compensation-related information that would be required if we were not an emerging growth company. Additionally, we are a “smaller reporting company” as defined in Item 10(f)(1) of Regulation S-K, which allows us to take advantage of certain exemptions from disclosure requirements including exemption from compliance with the auditor attestation requirements of Section 404. We will remain a smaller reporting company until the last day of the fiscal year in which (i) the market value of the shares of our Common Stock held by non-affiliates exceeds $250 million as of the prior June 30, and (ii) our annual revenue exceeded $100 million during such completed fiscal year or the market value of the shares of our Common Stock held by non-affiliates exceeds $700 million as of the prior June 30. To the extent we take advantage of such reduced disclosure obligations, it may also make comparison of our financial statements with other public companies difficult or impossible. Additional Information We were incorporated under the laws of the State of Delaware on June 8, 2021 under the name “Phoenix Biotech Acquisition Corp.” for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. Legacy CERo was founded in 2016. In connection with the Business Combination, we changed our name to “CERo Therapeutics Holdings, Inc.” The mailing address of our principal executive office is 201 Haskins Way, Suite 230, South San Francisco, CA 94080, and the telephone number is (650) 407-2736. Our website is www.cero.bio. Information contained on or accessible through our website is not a part of or incorporated by reference into this prospectus and the inclusion of our website address in this prospectus is an inactive textual reference only. 7

THE OFFERING

| Issuer                                                          |     | CERo                                                                                                                                         
 Therapeutics Holdings, Inc., a Delaware corporation.                                                                                         |
| Shares                                                          
 of Common Stock offered by the Selling Securityholder           |     | Up to 12,500,000 shares of our Common Stock.                                                                                                 |
|                                                                 |     | The                                                                                                                                          
 actual number of shares of Common Stock issued and sold pursuant to the Keystone Purchase Agreements will vary depending on the then-current 
 market price of shares of Common Stock sold to Keystone in this offering, not to exceed the number of shares