Company: OXBRW
Filing Date: 2025-03-26
Form Type: DEF 14A
Source: 0001641172-25-000739
Chunk: 35

Company: OXBRIDGE RE HOLDINGS Ltd
Filing Date: 2025-03-26
Form: DEF 14A
Chunk 35
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 the year ended December 31, 2024,        
 the matters required to be discussed by Public Company Accounting Oversight Board (“PCAOB”) Auditing Standard No. 16,              
 Communications with Audit Committees.                                                                                              |
|:---|:-----------------------------------------------------------------------------------------------------------------------------------|
| 3. | The                                                                                                                                
 Audit Committee has received the written disclosures and the letter from Hacker Johnson required by applicable requirements of the 
 PCAOB regarding Hacker Johnson’s communications with the Audit Committee concerning independence, and has discussed with Hacker    
 Johnson its independence.                                                                                                          |
| 4. | Based                                                                                                                              
 upon the review and discussion referred to in paragraphs (1) through (3) above, the Audit Committee recommended to the Board, and  
 the Board has approved, that the audited financial statements be included in the Company’s Annual Report on Form 10-K for the      
 year ended December 31, 2024, for filing with the SEC.                                                                             |

THE AUDIT COMMITTEE

Arun Gowda, Chairman

Lesley Thompson

Dwight Merren

| 25 |

<div align='center'>INDEPENDENT PUBLIC ACCOUNTANT FEES AND SERVICES</div>

The following table sets forth the aggregate fees for services related to the years ended December 31, 2024 and 2023 as provided by Hacker, Johnson & Smith PA, our principal accountant:

|                    |     |   |   2024 |     |   |   2023 |
|:-------------------|:----|:--|-------:|:----|:--|-------:|
| Audit Fees (a)     |     | $ | 73,000 |     | $ | 70,500 |
| Audit-related fees |     |   |      - |     |   |      - |
| Tax fees           |     |   |      - |     |   |      - |
| All other fees     |     |   | 28,000 |     |   |      - |
| Total              |     | $ | 70,500 |     | $ | 70,500 |

| (a) | Audit                                                                                                                                 
 Fees represent fees billed for professional services rendered for the audit of our annual financial statements and review of our      
 quarterly financial statements included in our quarterly reports on Form 10-Q. All other fees represent fees billed for professional  
 services rendered in providing comfort letter to the Company’s underwriter on its ATM quarterly bringdown due diligence. The          
 above fees are exclusive of audit fees of