Company: SPRB
Filing Date: 2025-04-18
Form Type: PRE 14A
Source: 0000950170-25-055856
Chunk: 32

Company: SPRUCE BIOSCIENCES, INC.
Filing Date: 2025-04-18
Form: PRE 14A
Chunk 32
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, 2024 and 2023.

|                    |          2024 |  2023 |
|                    | -in thousands |       |
| Audit fees         |         $	473 | $	577 |
| Audit-related Fees |           $	— |   $	— |
| Tax fees           |           $	— |  $	72 |
| All Other Fees     |           $	— |   $	— |
| Total fees         |         $	473 | $	649 |

Audit Fees . Consists of fees billed for professional services for audit and quarterly review of our financial statements and review of our registration statements on Form S-8 and Form S-3, our definitive proxy statement and related services that are normally provided in connection with statutory and regulatory filings or engagements. Tax Fees . Consists of fees billed for tax advisory services. All Audit Fees and Tax Fees described above were pre-approved by the Audit Committee. Pre-Approval Policies and Procedures Pursuant to its pre-approval policy, the Audit Committee must review and approve, in advance, the scope and plans for the audits and the audit fees and approve in advance (or, where permitted under the rules and regulations of the SEC, subsequently) all non-audit services to be performed by the independent registered public accounting firm that are not otherwise prohibited by law and any associated fees. The Audit Committee may delegate to one or more members of the Audit Committee the authority to pre-approve audit and permissible non-audit services, as long as this pre-approval is presented to the full committee at scheduled meetings. The Board Recommends
a Vote in Favor of Proposal 2

<div align='center'>22</div>

#### Proposal 3

#### Reverse Stock Split
Overview

The Board has approved and declared advisable an amendment to our Amended and Restated Certificate of Incorporation to combine the outstanding shares of our Common Stock into a lesser number of outstanding shares, a so-called “reverse stock split.” If approved by the stockholders as proposed, the Board would have the sole discretion to effect the Reverse Stock Split at any time after approval of such amendment and to fix the specific ratio for the Reverse Stock Split, provided that the ratio would be not less than one-for-five and not more than one-for-thirty, inclusive. The Board would also have the discretion to abandon the Reverse Stock Split prior to its effectiveness.

We believe that enabling the Board to fix the specific ratio of the Reverse Stock Split within the stated range will provide our Board with the flexibility to