Company: SUNE
Filing Date: 2025-04-30
Form Type: 10-K/A
Source: 0001213900-25-037633
Chunk: 27

Company: SUNation Energy, Inc.
Filing Date: 2025-04-30
Form: 10-K/A
Chunk 27
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 and any other services that can clearly be designated as “non-audit” services. All of the services described above for 2024 and 2023 were pre-approved by the Audit and Finance Committee before UHY, were engaged to render the services. 22 PART IV ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES (a)(1) ConsolidatedFinancial Statements The following Consolidated Financial Statements of SUNation Energy, Inc. and subsidiaries appear at pages 44 to 84 in the Original Filing:

| ● | Report of Independent Registered Public Accounting Firm |

| ● | Report of Independent Registered Public Accounting Firm |

| ● | Notes to Consolidated Financial Statements |

(a)(2) Consolidated Financial Statement Schedules The schedules have been omitted as the required information is inapplicable or the information is otherwise included in the Original Filing. (a)(3) Exhibits See Exhibit Index, which is incorporated herein by reference.

| Regulation S-K 
 Reference      
 1.1            
 2.1            | 

# | Title of Document                                                                                                                                                                                                                                                                                                                                                                         
 Form of Placement Agency Agreement, dated February 27, 2025, between the Company and Roth Capital Partners, LLC                                                                                                                                                                                                                                                                           
 Agreement and Plan of Merger, dated March 1, 2021, by and among Communications Systems, Inc., Helios Merger Co., Pineapple Energy LLC, Lake Street Solar LLC, and Randall D. Sampson                                                                                                                                                                                                      | Location                                                                                              
 Filed as Exhibit 1.1 to Form 8-K filed on February 27, 2025 and incorporated herein by reference.     
 Filed as Exhibit 2.1 to the Form 8-K filed on March 3, 2021 and incorporated herein by reference.     |
|:---------------|:--|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------|
| 2.2            | 

# | Amendment No. 1 to Agreement and Plan of Merger dated December 16, 2021 by and among Communications Systems, Inc., Helios Merger Co., Pineapple Energy LLC, Lake Street Solar LLC, and Randall D. Sampson                                                                                                                                                                                 | Filed as Exhibit 2.1 to the Form 8-K filed on December 20, 2021 and incorporated herein by reference. |
| 2.3            | 

# | Transaction Agreement, dated November 9, 2022, by and among Pineapple Energy Inc., Solar Merger Sub, LLC, Scott