Company: RAIN
Filing Date: 2025-04-16
Form Type: 10-K
Source: 0001213900-25-032239
Chunk: 1243

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-16
Form: 10-K
Item: Item 8
Chunk 1243
---
 audit-related fees during the period from May 21, 2024 (inception) to December 31, 2024.

Tax Fees. Tax
fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice. We did not pay WithumSmith+Brown,
PC any tax fees during the period from May 21, 2024 (inception) to December 31, 2024.

All Other Fees.
All other fees consist of fees billed for all other services. We did not pay WithumSmith+Brown, PC any other fees during the period from
May 21, 2024 (inception) to December 31, 2024.

Pre-Approval Policies
and Procedures

In accordance with the
Sarbanes-Oxley Act of 2002, our audit committee charter requires the audit committee to pre-approve all audit and permitted non-audit
services provided by our independent registered public accounting firm, including the review and approval in advance of our independent
registered public accounting firm’s annual engagement letter and the proposed fees contained therein. The audit committee has the
ability to delegate the authority to pre-approve non-audit services to one or more designated members of the audit committee. If such
authority is delegated, such delegated members of the audit committee must report to the full audit committee at the next audit committee
meeting all items pre-approved by such delegated members. Since becoming a publicly listed company all of the services performed by our
independent registered public accounting firm were pre-approved by the audit committee.

67

PART IV

Item 15. Exhibits and Financial Statement Schedules.

    (a)
    Financial Statements and Schedules

    (1)
    The following financial statements of Rain Enhancement
    Technologies Holdco, Inc., supplemental information, and report of independent registered public accounting firm are included in
    this Annual Report:

Consolidated Financial Statements of Rain Enhancement
Technologies Holdco, Inc.

    Page
  
    Report of Independent Registered Public Accounting
    Firm (PCAOB ID Number 100)
     
    F-2
  
    Consolidated Financial Statements

    Consolidated Balance Sheets
     
    F-3
  
    Consolidated Statements of Operations
     
    F-4
  
    Consolidated Statements of Stockholders’
    Equity
     
    F-5
  
    Consolidated Statements of Cash Flows
     
    F-6
  
    Notes to Consolidated Financial Statements