Company: RAIN
Filing Date: 2025-02-12
Form Type: 424B3
Source: 0001213900-25-012904
Chunk: 95

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-02-12
Form: 424B3
Chunk 95
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 Management determines that an analysis on the probability will need                 
 to be done in order to determine the appropriate presentation for the Contingent Award. For the purpose of this statement, management    
 chose to omit the presentation of the Contingent Award.                                                                                  |

| (f) | Reflects                                                                                                                                   
 interest expenses in connection with the Loan Agreement issued to RHY at an annual interest rate of 5%. See footnote 15 above for details. |

The transaction accounting adjustments included in the unaudited pro forma combined statements of operations for the year ended December 31, 2023 are as follows:

| (a) | Reflects                                                                                                                             
 the total transaction costs that are expected to be incurred and recorded as an expense in relation to the Business Combination. See 
 footnote 8 above for detailed calculation.                                                                                           |

| (b) | Reflects                                                                                                                              
 stock-based compensation expense incurred in connection with the 5,000 shares of Class A Common Stock issuance to a vendor at Closing 
 for services. See footnote 11 above for details.                                                                                      |

<div align='center'>53

NOTES TO UNAUDITED PRO FORMA COMBINED FINANCIAL STATEMENTS</div>

| (e) | Reflects                                                                                                                                       
 payment of annual salary to the new Co-CEO, Mr. Seidl. The bonus payment of $5.0 million along with interest pursuant to the terms of          
 the agreement is considered as a contingent liability and will be recoded when it becomes probable. See the section titled “Introduction”      
 for details. Management determines that an analysis on the probability will need to be done in order to determine the appropriate presentation 
 for the Contingent Award. For the purpose of this statement, management chose to omit the presentation of the Contingent Award.                |

| (f) | Reflects                                                                                                                                   
 interest expenses in connection with the Loan Agreement issued to RHY at an annual interest rate of 5%. See footnote 15 above for details. |

| 3. | Loss      
 per Share |

Represents the net loss per share calculated using the historical weighted average Coliseum Ordinary Shares outstanding, and the issuance of additional shares in connection with the Business Combination and other related events, assuming the shares were outstanding since January 1, 2023. As the Business Combination and other related events are being reflected as if they had occurred at the beginning of the period presented, the calculation of weighted average shares outstanding for basic and diluted net loss per share assumes that the shares issuable