Company: RAIN
Filing Date: 2025-04-25
Form Type: 424B3
Source: 0001213900-25-035587
Chunk: 187

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-25
Form: 424B3
Chunk 187
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 from the IRS as to any U.S. federal income tax consideration described in this prospectus. The IRS may disagree with the discussion
in this prospectus, and its determination may be upheld by a court. Furthermore, this discussion does not address any U.S. federal non-income
tax laws, such as gift, estate, or Medicare contribution tax laws, or U.S. state or local or non-U.S. tax laws.

This discussion does not consider the U.S. federal income tax treatment
of entities and arrangements treated as partnerships for U.S. federal income tax purposes that hold Class A Common Stock. If a partnership
is a beneficial owner of Class A Common Stock, the U.S. federal income tax treatment of a partner in such partnership generally will depend
on the status of such partner and the activities of such partner and such partnership. If you are a partnership or a partner in a partnership
that holds Class A Common Stock, you are urged to consult your tax advisor regarding the tax consequences to you of the ownership and
disposition of Class A Common Stock.

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THE FOLLOWING IS FOR INFORMATIONAL PURPOSES ONLY. EACH PROSPECTIVE INVESTOR IN the CLASS A COMMON STOCK SHOULD CONSULT ITS TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH HOLDER OF THE OWNERSHIP AND DISPOSITION OF SHARES OF CLASS A COMMON STOCK, INCLUDING THE EFFECTS OF U.S. FEDERAL, STATE, AND LOCAL AND NON-U.S. TAX LAWS.

U.S. Holders

As used in this prospectus, a “U.S. Holder” is a beneficial
owner of Class A Common Stock who or that is, for U.S. federal income tax purposes:

| ● | an individual citizen or resident of the United States; |

| ● | a corporation (or other entity that is treated as a corporation                                                                            
 for U.S. federal income tax purposes) that is created or organized (or treated as created or organized) in or under the laws of the United 
 States or any state thereof or the District of Columbia;                                                                                   |

| ● | an estate the income of which is subject to U.S. federal 
 income tax regardless of its source; or                  |

| ● | a trust if (i) a U.S. court can exercise primary supervision                                                                               
 over the administration of such trust and one or more United States persons (within the meaning of the Code) have the authority to control 
 all substantial decisions of the