Company: BLNE
Filing Date: 2025-10-21
Form Type: S-1
Source: 0001493152-25-018826
Chunk: 26

Company: Beeline Holdings, Inc.
Filing Date: 2025-10-21
Form: S-1
Chunk 26
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 all shares being offered pursuant to this prospectus. |

| (4) | Thomas                                                                                                                                
 Walsh and Jonathan Juchno are the Managing Partners of C/M Capital Master Fund, LP, and therefore may be deemed to have shared voting 
 and investment power over securities owned directly and indirectly by C/M Capital Master Fund, LP. Each of Messrs. Walsh and Juchno   
 disclaim any beneficial ownership of these shares.                                                                                    
 The business address of C/M is 1111 Brickell Avenue, Suite 2920, Miami, FL 33131.                                                     |

| 17 |

<div align='center'>PLAN OF DISTRIBUTION</div>

The common stock offered by this prospectus are being offered by the C/M. The shares may be sold or distributed from time to time by the Selling Stockholder directly to one or more purchasers or through brokers, dealers, or underwriters who may act solely as agents at market prices prevailing at the time of sale, at prices related to the prevailing market prices, at negotiated prices, or at fixed prices, which may be changed. The sale of our common stock offered by this prospectus could be effected in one or more of the following methods:

| ● | ordinary               
 brokers’ transactions; |

| ● | transactions                     
 involving cross or block trades; |

| ● | through                                                         
 brokers, dealers, or underwriters who may act solely as agents; |

| ● | “at                                                       
 the market” into an existing market for our common stock; |

| ● | in                                                                                                                                     
 other ways not involving market makers or established business markets, including direct sales to purchasers or sales effected through 
 agents;                                                                                                                                |

| ● | in                                    
 privately negotiated transactions; or |

| ● | any                           
 combination of the foregoing. |

In order to comply with the securities laws of certain states, if applicable, the shares may be sold only through registered or licensed brokers or dealers. In addition, in certain states, the shares may not be sold unless they have been registered or qualified for sale in the state or an exemption from the state’s registration or qualification requirement is available and complied with.

C/M is an “underwriter” within the meaning of Section 2(a)(11) of the Securities Act with respect to the resale of shares sold by it.

C/M has informed us that it intends to use one or more registered broker-dealers to effectuate all sales, if any, of our common stock that it has acquired and may in the future acquire from us pursuant to the Purchase Agreement. Such