Company: GAME
Filing Date: 2025-01-16
Form Type: DEF 14A
Source: 0001493152-25-002546
Chunk: 22

Company: GameSquare Holdings, Inc.
Filing Date: 2025-01-16
Form: DEF 14A
Chunk 22
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 same effect as a vote against the proposal. Broker non-votes are not deemed to be votes cast, are not included in the tabulation of voting results on this proposal, and will not affect the outcome of voting on this proposal. Shares of common stock represented by executed, but unmarked, proxies will be voted in favor of the approval of the proposal.

<div align='center'>THE BOARD OF DIRECTORS RECOMMENDS A VOTE
“FOR”
THE RATIFICATION OF THE APPOINTMENT OF KRESTON GTA</div>

| 15 |

<div align='center'>AUDITOR SERVICES AND FEES</div>

Policy on Audit Committee’s Pre-Approval of Audit and Permissible Non-Audit Services of Independent Registered Public Accounting Firm

Consistent with the requirements of the SEC and the PCAOB regarding auditor independence, our Audit Committee has responsibility for appointing, setting compensation, retaining and overseeing the work of our independent registered public accounting firm. In recognition of this responsibility, our Audit Committee has adopted a policy and procedures for the pre-approval of audit and non-audit services rendered by our independent registered public accounting firm to the Company. The policy generally pre-approves specified services in the defined categories of audit services, audit-related services and tax services up to specified amounts. Pre-approval may also be given as part of our Audit Committee’s approval of the scope of the engagement of the independent auditor or on an individual, explicit and case-by-case basis before the independent auditor is engaged to provide each service.

Auditor Fees

The following table presents fees for professional audit services rendered by Kreston GTA, our independent auditors, for the fiscal years ended December 31, 2023 and December 31, 2022, respectively:

|                       |     | Fiscal Year Ended December 31, |    2023 |     |   |    2022 |
|:----------------------|:----|:-------------------------------|--------:|:----|:--|--------:|
| Audit fees(1)         |     | $                              | 920,903 |     | $ | 198,750 |
| Audit-related fees(2) |     |                                |       — |     |   |       — |
| Tax fees(3)           |     |                                |       — |     |   |       — |
| Total fees            |     | $                              | 920,903 |     | $ | 198,750 |

| (1) | Consists                                                                                                                           
 of fees