Company: BLNE
Filing Date: 2025-01-14
Form Type: 424B3
Source: 0001493152-25-002137
Chunk: 183

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-14
Form: 424B3
Chunk 183
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 or the date on which Mr. Gwin’s employment is terminated without cause.                 |
| ● | The                                                                                                                                
 Company covenanted that, in the event that the conversion price of the Series F Preferred Stock is reduced, the Company will issue 
 to Mr. Gwin a number of common shares equal to one percent of the additional shares issued as a result of the adjustment.          |
| ● | The                                                                                                                                
 Company agreed to issue 100,000                                                                                                    
 shares of common stock to Mr. Gwin if he                                                                                           
 is terminated by the Company without cause.                                                                                        |

| F-51 |

<div align='center'>BEELINE FINANCIAL HOLDINGS, INC. AND SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS

For the Years Ended December 31, 2023 and 2022</div>

| F-52 |

<div align='center'>BEELINE FINANCIAL HOLDINGS, INC.

December 31, 2023 and 2022

TABLE OF CONTENTS</div>

| Report of independent registered public accounting firm (PCAOB ID No. 106)                     
 Consolidated                                                                                   
 Balance Sheets as of December 31, 2023 and 2022                                                
 Consolidated                                                                                   
 Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2023 and 2022 |     | Page 
 F-54 
 F-56 
 F-57 |
|:-----------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated                                                                                   
 Statements of Stockholders’ Equity (Deficit) for the Years Ended December 31, 2023 and 2022    |     | F-58 |
| Consolidated                                                                                   
 Statements of Cash Flows for the Years Ended December 31, 2023 and 2022                        |     | F-59 |
| Notes                                                                                          
 to the Consolidated Financial Statements                                                       |     | F-60 |

| F-53 |

<div align='center'>Report of Independent Registered Public Accounting Firm</div>

To the Stockholders and the Board of Directors of:

Beeline Financial Holdings, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Beeline Financial Holdings, Inc. (the “Company”) as of December 31, 2023 and 2022, the related consolidated statements of operations and comprehensive income (loss), changes in stockholders’ equity (deficit) and cash flows, for each of the two years in the period ended