Company: RAIN
Filing Date: 2025-08-14
Form Type: 424B3
Source: 0001213900-25-076764
Chunk: 20

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-08-14
Form: 424B3
Chunk 20
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) |     | Carrying Value | June 30, 
     2025 |   |     |   | December 31, 
         2024 |   |
|:------------------------------------------------------------------|:----|:---------|--------------------:|:----|:---------------|---------:|:--|:----|:--|-------------:|:--|
| Intangible assets:                                                |     |          |                     |     |                |          |   |     |   |              |   |
| Licensed technology for weather modification                      |     |          |                  10 |     | $              |   33,000 |   |     | $ |       33,000 |   |
| Purchased intellectual property for rainfall ionization equipment |     |          |                  10 |     | $              |   83,750 |   |     |   |       83,750 |   |
| Less:                                                             |     |          |                     |     |                |          |   |     |   |              |   |
| Accumulated amortization                                          |     |          |                     |     |                |  (30,161 | ) |     |   |      (24,323 | ) |
| Total intangible assets, net                                      |     |          |                     |     | $              |   86,589 |   |     | $ |       92,427 |   |

<div align='center'>12

RAIN ENHANCEMENT TECHNOLOGIES HOLDCO, INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025</div>

The Company incurred approximately $3,000 and
$6,000 in amortization expenses for each of the three and six months ended June 30, 2025 and 2024, which is included in the accompanying
unaudited condensed consolidated statements of operations. The intangible assets are tested for impairment whenever events or changes
in circumstances indicate the carrying amount may not be recoverable. These conditions may include a change in the extent or manner in
which the asset is being used or a change in future operations. For the three and six months ended June 30, 2025 and 2024, there were no impairment
charges associated with the Company’s intangible assets.

Note 5 — Related Party Transactions

Note Payable and Line of Credit from Related Parties

On February 2, 2023, R