Company: SUNE
Filing Date: 2025-04-07
Form Type: 424B5
Source: 0001213900-25-029179
Chunk: 104

Company: SUNation Energy, Inc.
Filing Date: 2025-04-07
Form: 424B5
Chunk 104
---
, filed with the SEC on March
14, 2022, and the financial statements incorporated in this prospectus by reference from our Current Report on Form 8-K, filed on May
19, 2022, have been audited by Baker Tilly US, LLP, an independent registered public accounting firm, as stated in their reports, which
are incorporated herein by reference. Such financial statements have been so incorporated in reliance upon the reports of such firm given
upon their authority as experts in accounting and auditing.

<div align='center'>47

Up to 4,347,826 Shares of Common Stock

Series A Warrants to Purchase up to 17,391,306 Shares of Common Stock

Series B Warrants to Purchase up to 17,391,306 Shares of Common Stock</div>