Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 1203

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 12
Chunk 1203
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 under “Audit Fees”. The aggregate fee billed by UHY
for the professional services rendered for the review of our registration statements and other regulatory documents filed with SEC for
the year ended 2024 and for the period from February 16, 2023 (inception) through December 31, 2023 totaled $65,501 and $82,475.

Tax
Fees. We did not pay UHY for tax planning and tax advice for the year ended 2024 and for the period from February 16, 2023 (inception)
through December 31, 2024.

All
Other Fees. We did not pay UHY for other services for the year ended 2024 and for the period from February 16, 2023 (inception) through
December 31, 2024.

Pre-Approval
Policy

Our
Audit Committee was formed upon the consummation of our IPO. As a result, the Audit Committee did not pre-approve all of the foregoing
services, although any services rendered prior to the formation of our Audit Committee were approved by our board of directors. Since
the formation of our Audit Committee, and on a going-forward basis, the Audit Committee has and will pre-approve all auditing services
and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis
exceptions for non-audit services described in the Exchange Act which are approved by the Audit Committee prior to the completion of
the audit).

  87 

    Item
    15.
    Exhibits,
    Financial Statements, And Schedules

(a)
The following documents are filed as part of this report:

Financial
Statements: See “Item 8. Financial Statements and Supplementary Data” herein and “Index to Financial Statements”
and financial statements incorporated by reference herein commencing below.

    Exhibit
                                            No.
     
    Description
  
    2.1
     
    Amendment No. 1 to Merger Agreement, dated June 26, 2024 (incorporated by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K filed with the SEC on June 27, 2024)
  
    3.1
     
    Memorandum and Articles of Association (incorporated by reference to Exhibit 3.1 to the Company’s Registration Statement on Form S-1 (File No. 333-275649)