Company: RAIN
Filing Date: 2025-01-31
Form Type: S-1
Source: 0001213900-25-008536
Chunk: 201

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-01-31
Form: S-1
Chunk 201
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| ● | Previous                                         
 Sponsor, New Sponsor, and the Sponsor Affiliate; |

| ● | banks,                                                  
 financial institutions, or financial services entities; |

| ● | broker-dealers; |

| ● | S             
 corporations; |

| ● | taxpayers                                                
 that are subject to the mark-to-market accounting rules; |

| ● | tax-exempt 
 entities;  |

| ● | governments                               
 or agencies or instrumentalities thereof; |

| ● | tax-qualified     
 retirement plans; |

| ● | insurance  
 companies; |

| ● | regulated                                              
 investment companies or real estate investment trusts; |

| ● | expatriates                                         
 or former long-term residents of the United States; |

| ● | persons                                                                                                                          
 that will actually or constructively own five percent or more of the Company’s voting stock or five percent or more of the total 
 value of all classes of the Company’s stock (except as specifically addressed below);                                            |

| ● | persons                                                                                                                              
 that acquire the Company’s securities pursuant to an exercise of employee share options, in connection with employee share incentive 
 plans, or otherwise as compensation;                                                                                                 |

| ● | persons                                                                                                                         
 that hold the Company’s securities as part of a straddle, constructive sale, hedging, conversion or other integrated or similar 
 transaction;                                                                                                                    |

| ● | persons                                 
 subject to the alternative minimum tax; |

| ● | U.S. Holders                                      
 whose functional currency is not the U.S. dollar; |

| ● | controlled                                                         
 foreign corporations and passive foreign investment companies; and |

| ● | accrual                                                                                                
 method taxpayers that file applicable financial statements as described in Section 451(b) of the Code. |

This discussion is based on U.S. federal income tax law as in effect on the date hereof. Such law is subject to change, possibly on a retroactive basis, which may affect the U.S. federal income tax consequences described in this prospectus. There can be no assurance that future legislation, regulations, administrative rulings, or court decisions will not adversely affect the accuracy of the statements in this discussion. The Company has not sought, and does not intend to seek, a ruling 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,