Company: AIRJW
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001013762-25-002263
Chunk: 1

Company: AirJoule Technologies Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 8
Chunk 1
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the VIE accounting for the AirJoule JV. Management implemented remediation steps to improve our disclosure controls and procedures and
our internal control over financial reporting. Specifically, we expanded and improved our review process for complex transactions. We
enhanced access to accounting literature, identified third-party professionals with whom to consult regarding complex accounting applications,
and added staff with the requisite experience and training to supplement existing accounting professionals.

Attestation Report of Registered Public Accounting Firm

This Annual Report on Form 10-K does not include an attestation report
of our registered public accounting firm. For as long as we remain an “emerging growth company” as defined in Section 2(a)
of the Securities Act of 1933, or the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012, we intend to take
advantage of the exemption permitting us not to comply with the requirement that our independent registered public accounting firm provide
an attestation on the effectiveness of our internal control over financial reporting.

Changes in Internal Control over Financial Reporting

There were no significant changes in our internal control over financial
reporting (as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934, as amended) during our fourth quarter that materially
affected, or are reasonably likely to materially affect, our internal control over financial reporting during the year ended December 31,
2024.

Item 9B. Other Information

During the three months ended December 31, 2024, none of our directors
or “officers” (as defined in Rule 16a-1(f) under the Exchange Act) adopted or terminated a “Rule 10b5-1 trading arrangement”
or “non-Rule 10b5-1 trading arrangement” (as each term is defined in Item 408(a) of Regulation S-K).

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections

Not applicable.

36

PART III

Item 10. Directors, Executive Officers and Corporate Governance

The information required by this item will be included in our 2025
Proxy Statement to be filed with the SEC within 120 days of the end of our fiscal year covered by this Annual Report and is incorporated
herein by reference.

Item 11. Executive Compensation

The information required by this item will be included in our 2025
Proxy Statement to be filed with the SEC within 120 days of the end of our fiscal year covered by