Company: ORBS
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004802
Chunk: 751

Company: Eightco Holdings Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 3
Chunk 751
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nitee related to a proceeding
for which the indemnitee is entitled to indemnification. The indemnitee shall repay to the Company any expenses advance to the indemnitee
if it is ultimately be determined that indemnitee is not entitled to be indemnified against such expenses.

ITEM
14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The
following is a summary of the fees billed to the Company by our auditors and tax professionals for professional accounting services rendered
for the fiscal years ended December 31, 2024 and 2023.

    Fiscal
    Year 2024  
    Fiscal
    Year 2023 
  
    Audit
    Fees (1) 
    $213,766  
    $148,253 
  
    Audit-Related
    Fees 
     -  
     85,011 
  
    Tax Fees (2) 
     -  
     53,250 
  
    Other
    Fees (3) 
     -  
     10,789 
  
    Total 
    $213,766  
    $297,303 

(1)
Audit fees consist of fees billed for services rendered for the audit of our financial statements and review of our financial statements
included in our quarterly reports on Form 10–Q. Other fees consist of comfort letter service fees.

(2)
Tax fees consist of fees billed for professional services related to the preparation of our U.S. federal and state income tax returns.

(3)
Other fees consist of fees billed for professional services related to non-recurring fees for the initial public offering and the acquisitions
completed during the year.

59

PART
IV

ITEM
15. EXHIBITS

    Exhibit
    
    No.
     
    Description

    2.1#
     
    Separation and Distribution Agreement, dated May 5, by and between Vinco Ventures, Inc. and the Registrant (previously filed with the Securities and Exchange Commission as Exhibit 2.1 to the Registrant’s Registration Statement on Form S-1 filed May 9, 2022)

    2.2#
     
    Membership Interest Purchase Agreement, dated September 14, 2022, by and among Eightco Holdings Inc., Forever8 Fund, LLC, members of Forever 8, LLC set forth on the signature pages thereto and Paul Vassilakos (previously filed with the Securities and Exchange Commission as Exhibit 2