Company: CERO
Filing Date: 2025-08-22
Form Type: 10-Q
Source: 0001213900-25-079898
Chunk: 296

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-08-22
Form: 10-Q
Item: Item 2
Chunk 296
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 accurately report our financial condition, results of operations
or cash flows. If our financial statements are not accurate, investors may not have a complete understanding of our operations. If we
do not file financial statements on a timely basis as required by the SEC, we could face severe consequences. If we are unable to conclude
that our internal control over financial reporting is effective, investors may lose confidence in the accuracy and completeness of our
financial reports, the market price of our Common Stock could decline, and we could be subject to sanctions or investigations by the Nasdaq,
the SEC or other regulatory authorities. Moreover, responding to such investigations are likely to consume a significant amount of our
management resources and cause us to incur significant legal and accounting expenses. Failure to remedy any material weakness in internal
control over financial reporting, or to maintain effective control systems, could also restrict our future access to the capital markets.
This could result in an adverse reaction in the financial markets due to a loss of confidence in the reliability of our financial statements.

As a public reporting
company, we are subject to filing deadlines for reports that we file pursuant to the Exchange Act, and our failure to timely file such
reports may have material adverse consequences on our business.

Following the consummation
of the Business Combination, we failed to timely file our Form 8-K with Form 10 information prior to the “staleness” date
(as determined in accordance with the applicable rules and regulations of the SEC) applicable to the financial statements that were required
by the applicable accounting requirements and other rules and regulations of the SEC to be included in such filing (including pro forma
financial information); thus, we have not remained timely in our reporting requirements with the SEC since we became an SEC reporting
company on February 14, 2024. Although we regained status as a current filer by filing a Form 8-K/A with current financial statements
on April 1, 2024, we were unable to remain timely in our reporting requirements as a result of our failure to file this Quarterly Report
on Form 10-Q by August 19, 2025, the extended deadline resulting from our filing of a notice on Form 12b-25 on August 15, 2025, as a result,
we will not be eligible to file any new registration statement on Form S-3 and, following any requirement to amend any existing registration
statement on Form S-3, including as a result of the updating of such registration statement pursuant to Section 10