Company: RAIN
Filing Date: 2025-02-12
Form Type: 424B3
Source: 0001213900-25-012904
Chunk: 315

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-02-12
Form: 424B3
Chunk 315
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   |       65,879 |   |
| Valuation allowance              |     |   |     (156,381 | ) |     |   |      (65,879 | ) |
| Deferred tax asset, net          
 of allowance                     |     | $ |            — |   |     | $ |            — |   |

In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax assets, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance for the year ended December 31, 2023 and for the period from November 10, 2022 (inception) through December 31, 2022.

<div align='center'>F-84

Rain Enhancement Technologies, Inc.

Notes to Financial Statements
December 31, 2023 AND 2022</div>

A reconciliation of the statutory federal income tax rate (benefit) to the Company’s effective tax rate (benefit) is as follows:

|                                         |     |     | December 31, 
         2023 |    |     |     | December 31, 
         2022 |    |
|:----------------------------------------|:----|:----|-------------:|:---|:----|:----|-------------:|:---|
| Statutory federal income tax rate       |     |     |         21.0 | %  |     |     |         21.0 | %  |
| Meals and entertainment                 |     |     |         (0.1 | )% |     |     |          0.0 | %  |
| Non Deductible Stock Based Compensation |     |     |         (0.2 | )% |     |     |        (15.9 | )% |
| Start-up/Organization costs             |     |     |          0.0 | %  |     |     |          0.0 | %  |
| Change in valuation                     
 allowance                               |     |     |        (20.7 | )% |     |     |