Company: TBMC
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001013762-25-002139
Chunk: 545

Company: Trailblazer Merger Corp I
Filing Date: 2025-03-25
Form: 10-K
Item: Item 3
Chunk 545
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 our insiders,
officers or directors unless we have obtained an opinion from an independent investment banking firm and the approval of a majority of
our disinterested and independent directors (if we have any at that time) that the business combination is fair to our unaffiliated stockholders
from a financial point of view. In no event will our insiders, or any of the members of our management team be paid any finder’s
fee, consulting fee or other similar compensation prior to, or for any services they render in order to effectuate, the consummation of
our initial business combination (regardless of the type of transaction that it is).

Director Independence

Nasdaq listing standards require
that a majority of our board of directors be independent. For a description of the director independence, see “- Part III, Item
10 - Directors, Executive Officers and Corporate Governance”.

28

Item 14. Principal Accountant Fees and Services.

The engagement of Marcum LLP was approved by the
Audit Committee of the Company’s Board of Directors. During the period from November 12, 2021 (inception) through December 31, 2024,
Marcum has acted as our principal independent registered public accounting firm. The following is a summary of fees paid or to be paid
to both firms for services rendered.

(1)Audit
Fees. Audit fees consist of fees billed for professional services rendered by our independent registered public accounting firm for
the audit of our annual financial statements and review of financial statements included in our Quarterly Reports on Form 10-Q or services
that are normally provided by our independent registered public accounting firm in connection with statutory and regulatory filings or
engagements. The aggregate fees billed by Marcum for Audit Fees for the years ended December 31, 2024 and 2023 totaled $239,990 and $228,145,
respectively.

(2)Audit-Related Fees. Audit-related
fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our
financial statements and are not reported under “Audit Fees.” These services include attest services that are not required
by statute or regulation and consultation concerning financial accounting and reporting standards. We did not pay Marcum any Audit-Related
Fees for the years ended December 31, 2024 and 2023.

(3)Tax Fees. Tax fees consist
of fees billed for professional services rendered by our independent registered public accounting firm for tax compliance, tax advice