Company: RAIN
Filing Date: 2025-01-31
Form Type: S-1
Source: 0001213900-25-008536
Chunk: 252

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-01-31
Form: S-1
Chunk 252
---
                                       
 of noncash activities:                                        |     |                 |              |   |     |      |            |   |
| Increase in redemption value of Public Shares                 
 subject to redemption due to extension                        |     | $               |      500,000 |   |     | $    |          — |   |
| Remeasurement of Public Shares subject to possible            
 redemption to redemption amount                               |     | $               |      399,256 |   |     | $    |  2,317,796 |   |
| Extinguishment of deferred underwriting fee                   
 allocated to Public Shares                                    |     | $               |    5,349,375 |   |     | $    |          — |   |
| Forgiveness of debt to Previous Sponsor                       |     | $               |      108,828 |   |     | $    |          — |   |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-35

COLISEUM ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2023</div>

NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS

Coliseum Acquisition Corp. (the “Company”) is a blank check company incorporated in the Cayman Islands on February 5, 2021. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses (a “Business Combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies.

As of December 31, 2023, the Company had not commenced any operations. All activity for the period from February 5, 2021 (inception) through December 31, 2023 relates to the Company’s formation and the initial public offering (the “Initial Public Offering”) as described below, and since the closing of the Initial Public Offering, the search for a prospective initial Business Combination. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating income in the form of investment income from the proceeds derived from the Initial Public Offering and will recognize other income and expense related