Company: CERO
Filing Date: 2025-02-05
Form Type: S-1/A
Source: 0001213900-25-010230
Chunk: 128

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-05
Form: S-1/A
Chunk 128
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,801 shares as of January 8, 2025);                                           |

| ● | 5,272                                                                                      
 shares of Common Stock issuable under our 2024 ESPP, which includes 5,272 shares of Common 
 Stock reserved for issuance under our 2024 ESPP (5,272 shares as of January 8, 2025);      |

| ● | 95,175                                                                                                                           
 shares of Common Stock issuable upon the exercise of Public Warrants and Private Placement Warrants (95,186 shares as of January 
 8, 2025);                                                                                                                        |

| ● | 87,879                                                                                                                               
 shares of Common Stock issuable upon the exercise of Common Warrants issued in the offerings of our Series A Preferred Stock, Series 
 B Preferred Stock and Series C Preferred Stock (335,802 shares as of January 8, 2025); and                                           |

| ● | 1,345,679                                                                                                                                 
 shares of Common Stock issuable upon conversion of the Series A Preferred Stock, Series B Preferred Stock, and Series C Preferred         
 Stock, including 497,977 shares issuable upon the exercise of Preferred Warrants (626,953 shares of Common Stock issuable upon conversion 
 of the Series A Preferred Stock, Series B Preferred Stock, and Series C Preferred Stock as of January 8, 2025).                           |

71 DILUTION If you invest in the Common Stock in this offering, your ownership interest will be immediately diluted to the extent of the difference between the public offering price per share of Common Stock, or Pre-Funded Warrants in lieu thereof, and accompanying Offered Common Warrants, and the pro forma net tangible book value per share of Common Stock immediately after this offering. All information in this section has been presented giving retroactive effect to the Reverse Stock Split. As of September 30, 2024, our historical net negative tangible book value was $(3.7) million or $(2.48) per share of Common Stock. Historical net tangible book value per share of Common Stock represents our total tangible assets less total liabilities, divided by the number of shares of Common Stock outstanding as September 30, 2024. Giving effect to (i) the exercise of 2,462 Preferred Warrants for 2,462 shares of Series A Preferred Stock and the receipt of the cash proceeds of such exercises, (ii) the conversion of 3,484 shares of Series A Preferred Stock into 759,369 shares of Common Stock, including