Company: TELO
Filing Date: 2025-02-04
Form Type: 10-K
Source: 0001493152-25-004872
Chunk: 217

Company: Telomir Pharmaceuticals, Inc.
Filing Date: 2025-02-04
Form: 10-K
Item: Item 10
Chunk 217
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. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of internal control over financial reporting. As part of our audit,
we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion
on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our
audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or
fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides
a reasonable basis for our opinion.

/s/
Salberg & Company, P.A.

SALBERG
& COMPANY, P.A.

We
have served as the Company’s auditor since 2024.

Boca
Raton, Florida

February
4, 2025

2295
NW Corporate Blvd., Suite 240 ● Boca Raton, FL 33431-7326

Phone:
(561) 995-8270 ● Toll Free: (866) CPA-8500 ● Fax: (561) 995-1920

www.salbergco.com
● info@salbergco.com

Member
National Association of Certified Valuation Analysts ● Registered with the PCAOB

Member
CPAConnect with Affiliated Offices Worldwide ● Member AICPA Center for Audit Quality

F-1

Report
of Independent Registered Public Accounting Firm

To
the Board of Directors and Stockholders

Telomir
Pharmaceuticals, Inc.

Tampa,
Florida

Opinion
on the Financial Statements

We have audited the accompanying balance sheet of Telomir Pharmaceuticals, Inc. (the “Company”) as of December 31, 2023,
and the related statements of operations, stockholders’ equity and cash flows for the year then ended, and the related notes (