Company: GEDC
Filing Date: 2025-04-02
Form Type: 10-K
Source: 0001641172-25-002190
Chunk: 507

Company: CalEthos, Inc.
Filing Date: 2025-04-02
Form: 10-K
Item: Item 4
Chunk 507
---
osha pursuant to which Nanosha exchanged (i) the promissory
note we issued to Nanosha on February 12, 2024 in the principal amount of $1,000,000, and (ii)
the warrants we issued to Nanosha on May 30, 2024 and August 31, 2024 for the purchase of an aggregate of 600,000 shares of common stock,
for (a) 500,000 shares of common stock and (b) a five-year warrant to purchase an aggregate of 2,258,877 shares of common stock for a
purchase price of $2.00 per share. In connection with such exchange, we paid accrued interest on the exchanged promissory note in the amount of $105,918
in cash.

    Item
    14. 
    Principal
    Accountant Fees And Services.

Audit
Fees

The
aggregate fees billed for professional services rendered by RBSM LLP, our principal accountants for the years ended December 31, 2024
and 2023, for the audit of financial statements, quarterly reviews of our interim financial statements and services normally provided
by the independent accountant in connection with statutory and regulatory filings or engagements for these periods were as follows:

    For
the Years ended December 31, 

    2024  
    2023 
  
    Audit Fees and Audit Related Fees  
    $ 45,000  
    $45,000 
  
    Tax Fees  
     -  
     - 
  
    All Other Fees  
     -  
     - 
  
    Total  
    $45,000  
    $45,000 

In
the above table, “audit fees” are fees billed by our company’s external auditor for services provided in auditing our
company’s financial statements for the periods indicated above. “Audit-related fees” are fees not included in audit
fees that are billed by the auditor for assurance and related services, including quarterly reviews, that are reasonably related to the
performance of the audit of our company’s financial statements. “Tax fees” are fees billed by the auditor for professional
services rendered for tax compliance, tax advice and tax planning. “All other fees” are fees billed by the auditor for products
and services not included in the foregoing categories.

Our
board of directors pre-approves all services provided by our independent auditors. All of