Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 233

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 233
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accounts with those entities) have been satisfied by, or an exemption applies to, the payee (typically certified as to by the delivery
of a properly completed IRS Form W-8BEN-E). Foreign financial institutions located in jurisdictions that have an intergovernmental agreement
with the United States governing FATCA may be subject to different rules. Under certain circumstances, a non-U.S. holder might be eligible
for refunds or credits of such withholding taxes, and a non-U.S. holder might be required to file a U.S. federal income tax return to
claim such refunds or credits. Withholding under FATCA was scheduled to apply to payments of gross proceeds from the sale or other disposition
of property that produces U.S.-source interest or dividends beginning on January 1, 2019, but the IRS has released proposed regulations
that, if finalized in their proposed form, generally would eliminate the obligation to withhold on gross proceeds. Such proposed regulations
also delayed withholding on certain other payments received from other foreign financial institutions that are allocable, as provided
for under final Treasury Regulations, to payments of U.S.-source dividends, and other fixed or determinable annual or periodic income.
Although these proposed Treasury Regulations are not final, taxpayers generally may rely on them until final Treasury Regulations are
issued. Non-U.S. holders should consult their tax advisors regarding the effects of FATCA on their ownership and disposition of shares
of our Common Stock.

<div align='center'>EXPERTS</div>

Our balance sheets as of December
31, 2024 and 2023 and the related statement of operations, changes in stockholders’ equity and cash flows for the year ended December
31, 2024 and 2023 included in this Registration Statement and prospectus have been audited by Assurance Dimensions, LLC, independent registered
public accounting firm (“Assurance Dimensions”), as indicated in their report with respect thereto, and have been so included
in reliance upon the report of such firm given on their authority as experts in accounting and auditing.

<div align='center'>LEGAL MATTERS</div>

The legality of the securities
offered hereby will be passed upon for us by Reed Smith LLP.

<div align='center'>APPOINTMENT OF NEW AUDITOR</div>

Assurance Dimensions, the
independent registered public accounting firm for Jupiter Neurosciences, Inc. advised the Company that it was resigning as the independent
registered accounting for the Company, effective as of April 16, 2025, as a