Company: SLNH
Filing Date: 2025-05-22
Form Type: S-1
Source: 0001641172-25-012098
Chunk: 62

Company: Soluna Holdings, Inc
Filing Date: 2025-05-22
Form: S-1
Chunk 62
---
sidiaries of Securities (incorporated by reference to the Company’s Annual Report on Form 10-K filed with the SEC on March 31, 2025)                                                                                                             |
| 23.1*    |     | Consent of UHY LLP.                                                                                                                                                                                                                                 |
| 23.2**   |     | Consent of Brownstein Hyatt Farber Schreck, LLP (including as part of Exhibit 5.1).                                                                                                                                                                 |
| 23.3**   |     | Consent of Lowenstein Sandler LLP (including as part of Exhibit 5.2).                                                                                                                                                                               |
| 24.1*    |     | Power of Attorney (contained in the signature page of this registration statement).                                                                                                                                                                 |
| 107*     |     | Filing Fee Table                                                                                                                                                                                                                                    |
| 101.INS  |     | Inline XBRL Instance Document                                                                                                                                                                                                                       |
| 101.SCH  |     | Inline XBRL Taxonomy Extension Schema Document                                                                                                                                                                                                      |
| 101.CAL  |     | Inline XBRL Taxonomy Extension Calculation Linkbase Document                                                                                                                                                                                        |
| 101.DEF  |     | Inline XBRL Taxonomy Definition Linkbase Document                                                                                                                                                                                                   |
| 101.LAB  |     | Inline XBRL Taxonomy Extension Label Linkbase Document                                                                                                                                                                                              |
| 101.PRE  |     | Inline XBRL Taxonomy Extension Presentation Linkbase Document                                                                                                                                                                                       |
| 104      |     | Cover Page Interactive Data File (embedded within the Inline XBRL document)                                                                                                                                                                         |

| *  | Filed herewith.                                                                |
| ** | To be filed by amendment.                                                      |
| †  | Indicates a management contract or compensation plan, contract or arrangement. |

| II-13 |

Item 17. Undertakings.

The undersigned registrant hereby undertakes

(a) To file, during any period in which offers
or sales are being made, a post-effective amendment to this registration statement:

(i) To include any prospectus required
by Section 10(a)(3) of the Securities Act;

(ii) To reflect in the prospectus any
facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding
the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed
that