Company: XTIA
Filing Date: 2025-04-18
Form Type: POS AM
Source: 0001213900-25-033058
Chunk: 39

Company: XTI Aerospace, Inc.
Filing Date: 2025-04-18
Form: POS AM
Chunk 39
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center'>LEGAL MATTERS</div>

Certain legal matters will
be passed upon for us by Mitchell Silberberg & Knupp LLP, New York, New York. Additional legal matters may be passed upon for us or
any underwriters, dealers or agents, by counsel that we will name in the applicable prospectus supplement.

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

The consolidated financial
statements of XTI Aerospace, Inc. as of December 31, 2024 and December 31, 2023, and for each of the years then ended, have been incorporated
by reference herein and in the registration statement, in reliance on the report of Marcum LLP, independent registered public accounting
firm, incorporated by reference herein, and upon the authority of said firm as expert in accounting and auditing.

The consolidated financial statements of XTI Aircraft Company as of December 31, 2023 and December 31, 2022, and for each of the years
then ended included in XTI Aerospace, Inc.’s Current Report on Form 8-K/A filed with the SEC on May 28, 2024, have been incorporated
by reference herein and in the registration statement, in reliance on the report of Marcum LLP, independent registered public accounting
firm (which report includes an explanatory paragraph as to XTI Aircraft Company’s ability to continue as a going concern), incorporated
by reference herein, and upon the authority of said firm as expert in accounting and auditing.

<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

We have filed with the SEC
a registration statement on Form S-1 under the Securities Act with respect to the Common Stock offered hereby. This prospectus does not
contain all of the information set forth in the registration statement and the exhibits and schedules thereto. For further information
with respect to the Company and its Common Stock, reference is made to the registration statement and the exhibits and any schedules filed
therewith. Statements contained in this prospectus as to the contents of any contract or other document referred to are not necessarily
complete and in each instance, if such contract or document is filed as an exhibit, reference is made to the copy of such contract or
other document filed as an exhibit to the registration statement, each statement being qualified in all respects by such reference.

We are subject to the information
reporting requirements of the Exchange Act, and we file periodic reports and other information with the SEC. These filings include our
Annual Report on Form 10-K