Company: SQFTP
Filing Date: 2025-04-07
Form Type: PRE 14A
Source: 0001641172-25-003040
Chunk: 62

Company: Presidio Property Trust, Inc.
Filing Date: 2025-04-07
Form: PRE 14A
Chunk 62
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 except to the extent that the Company specifically incorporates the same by reference.

Audit Fees

Baker Tilly US, LLP served as our independent registered public accounting firm for the year ended December 31, 2023.

Moss Adams LLP served as our independent registered public accounting firm for the year ended December 31, 2024.

The following table presents fees for professional services rendered by our independent registered public accounting firms, for fiscal years 2024 and 2023:

|                     |     |   |    2024 |     |   |    2023 |
|:--------------------|:----|:--|--------:|:----|:--|--------:|
| Audit fees1         |     | $ | 578,526 |     | $ | 203,770 |
| Audit-related fees2 |     |   |  53,500 |     |   |  36,185 |
| Tax fees            |     |   | 163,572 |     |   | 179,895 |
| Total fees          |     | $ | 795,598 |     | $ | 419,850 |

| 1 | Audit fees represent aggregate fees                                                                                                
 billed for professional services in connection with our annual audit of our consolidated financial statements and reviews of our   
 quarterly reports on Form 10-Q.                                                                                                    |
| 2 | Audit-related fees represent fees for assurance and                                                                                
 related services reasonably related to the audit and/or review of financial statements, such as audits required in connection with 
 property acquisitions, certain additional services associated with accessing the capital markets, including reviewing registration 
 statements and amendments thereto, the issuance and preparation of comfort letters and consents, and/or other accounting-related   
 services.                                                                                                                          |

Pre-Approval Policies and Procedures

The Audit Committee has adopted a policy that it generally must pre-approve all audit and non-audit services to be performed by the Company’s independent registered public accounting firm before the firm is engaged to perform the services. The Audit Committee reviews and approves these fees in advance, taking into consideration the quality and timing of service and the competitiveness of the fees charged. The Audit Committee believes that audit independence has not been impaired as a result of the non-audit services provided, if any.

<div align='center'>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</div>

The following table sets forth certain information as of March 31, 2025, relating to the beneficial ownership of shares of our common stock