Company: CERO
Filing Date: 2025-08-11
Form Type: S-3
Source: 0001213900-25-073849
Chunk: 30

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-08-11
Form: S-3
Chunk 30
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Item 14. Other Expenses of Issuance and Distribution.

The following table sets forth the estimated expenses
to be borne by the registrant in connection with the securities being registered hereby.

| Expense                                |     | Estimated 
 Amount    |            |
|:---------------------------------------|:----|:----------|-----------:|
| Securities and Exchange Commission fee |     | $         |  11,026.15 |
| Accounting fees and expenses           |     |           |  25,000.00 |
| Legal fees and expenses                |     |           |  60,000.00 |
| Miscellaneous fees and expenses        |     |           |      5,000 |
| Total                                  |     | $         | 101,026.15 |

We will pay the expenses, other than any underwriting discounts and commissions, associated with the resale of securities pursuant to this prospectus. The Selling Stockholders will bear all commissions and discounts, if any, attributable to their sales of the shares of Common Stock.

Item 15. Indemnification of Directors and Officers

Section 145(a) of the DGCL
provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened to be made a party to any
threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action
by or in the right of the corporation), because he or she is or was a director, officer, employee or agent of the corporation, or is or
was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture,
trust or other enterprise, against expenses (including attorneys’ fees), judgments, fines and amounts paid in settlement actually
and reasonably incurred by the person in connection with such action, suit or proceeding, if he or she acted in good faith and in a manner
he or she reasonably believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal action
or proceeding, had no reasonable cause to believe his or her conduct was unlawful.

Section 145(b) of the DGCL
provides, in general, that a corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened,
pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor because the person is