Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 234

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 234
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 result of its decision to discontinue its PCAOB registrants
practice. Concurrent with such resignation, the Audit Committee of the Board of Directors of the Company approved the engagement of Cherry
Bekaert LLP (“CB”) as the new independent registered public accounting firm for the Company, effective as of April 16, 2025.

On April 16, 2025, we appointed
CB as the new independent registered public accounting firm for the Company, effective as of April 16, 2025. Assurance Dimensions, LLC
who served as the Company’s independent registered public accounting firm for fiscal 2024 and 2023 resigned as a result of its decision
to discontinue its PCAOB registrations practice.

<div align='center'>DISCLOSURE OF COMMISSION’S POSITION
ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES</div>

Our directors and officers
are indemnified as provided by Delaware law, our Certificate of Incorporation, as amended, and our amended and restated bylaws. We have
agreed to indemnify each of our directors and certain officers against certain liabilities, including liabilities under the Securities
Act. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers and controlling
persons pursuant to the provisions described above, or otherwise, we have been advised that in the opinion of the SEC, such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than our payment of expenses incurred or paid by our director, officer or controlling person in the successful
defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
being registered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court
of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act
and will be governed by the final adjudication of such issue.

| 132 |

<div align='center'>WHERE YOU CAN FIND ADDITIONAL INFORMATION</div>

We have filed with the SEC
the Registration Statement on Form S-1 under the Securities Act for the securities offered by this prospectus. This prospectus, which
is a part of the Registration Statement, does not contain all of the information in the Registration Statement and the exhibits filed
with it, portions of which have been