Company: SLNH
Filing Date: 2025-04-18
Form Type: POS AM
Source: 0001641172-25-005429
Chunk: 52

Company: Soluna Holdings, Inc
Filing Date: 2025-04-18
Form: POS AM
Chunk 52
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 policy as expressed in the Securities Act and
is, therefore, unenforceable.

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

The validity of the shares of Common Stock offered
by this prospectus will be passed upon for us by Parsons Behle & Latimer, Reno, Nevada.

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<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 incorporated herein by reference in reliance
on the report of such firm given upon their authority as experts in accounting and auditing.

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

We have filed with the SEC a registration statement
on Form S-1 under the Securities Act with respect to the shares of Common Stock offered by this prospectus. This prospectus, which is
part of the registration statement, omits certain information, exhibits, schedules and undertakings set forth in the registration statement.
For further information pertaining to us and our securities, reference is made to our SEC filings and the registration statement and the
exhibits and schedules to the registration statement. Statements contained in this prospectus as to the contents or provisions of any
documents referred to in this prospectus are not necessarily complete, and in each instance where a copy of the document has been filed
as an exhibit to the registration statement, reference is made to the exhibit for a more complete description of the matters involved.

In addition, registration statements and certain other
filings made with the SEC electronically are publicly available through the SEC’s website at http://www.sec.gov. The registration
statement, including all exhibits and amendments to the registration statement, has been filed electronically with the SEC.

We are subject to the information and periodic reporting
requirements of the Exchange Act, and, in accordance with such requirements, will file periodic reports, proxy statements, and other information
with the SEC. These periodic reports, proxy statements, and other information will be available for inspection and copying at the web
site of the SEC referred to above. We also maintain a website at https://www.solunacomputing.com/, where you may access