Company: VEEAW
Filing Date: 2025-01-10
Form Type: S-1/A
Source: 0001213900-25-002716
Chunk: 173

Company: VEEA INC.
Filing Date: 2025-01-10
Form: S-1/A
Chunk 173
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us and any accompanying prospectus supplement
will identify the selling securityholder, the terms of our Common Stock, and any material relationships between us and the selling securityholder.
The selling securityholder may be deemed to be an underwriter under the Securities Act in connection with shares of our Common Stock
it resells and any profits on the sales may be deemed to be underwriting discounts and commissions under the Securities Act. Unless otherwise
set forth in a prospectus supplement, the selling securityholder will receive all the net proceeds from the resale of shares of our Common
Stock.

A selling securityholder that is an entity may elect to make an in-kind distribution of Common Stock to its members, partners, or stockholders pursuant to the registration statement of which this prospectus forms a part by delivering a prospectus. To the extent that such members, partners, or stockholders are not affiliates of ours, such members, partners, or stockholders would thereby receive freely tradable shares of Common Stock pursuant to the distribution through a registration statement.

Except as set forth above, we are required to pay all fees and expenses incident to the registration of shares of our Common Stock to be offered and sold pursuant to this prospectus.

<div align='center'>95

MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following is a discussion of the material U.S. federal income tax considerations applicable to U.S. Holders and Non-U.S. Holders (each as defined below) of the ownership and disposition of Common Stock. This discussion only applies to investors that will hold their Common Stock as capital assets for U.S. federal income tax purposes (generally, property held for investment). This discussion does not discuss all aspects of U.S. federal income taxation that may be relevant to particular investors in light of their particular circumstances or status including:

| ● | the           
 Plum Sponsor; |

| ● | banks,                                                  
 financial institutions, or financial services entities; |

| ● | broker-dealers; |

| ● | S             
 corporations; |

| ● | taxpayers                                                
 that are subject to the mark-to-market accounting rules; |

| ● | tax-exempt 
 entities;  |

| ● | governments                               
 or agencies or instrumentalities thereof; |

| ● | tax-qualified     
 retirement plans; |

| ● | insurance  
 companies; |

| ● | regulated                                              
 investment companies or real estate investment trusts; |

| ● | expatriates                                         
 or former long-term residents of the United States; |

| ●