Company: RIVF
Filing Date: 2025-10-15
Form Type: 10-K
Source: 0001493152-25-018109
Chunk: 603

Company: Rivulet Entertainment, Inc.
Filing Date: 2025-10-15
Form: 10-K
Item: Item 9B
Chunk 603
---

Tax
fees represent professional services rendered by the principal accountant for tax compliance, tax advice, and tax planning. During the
year ended June 30, 2024, services were rendered by the principal accountant to obtain a tax credit provided by the state of Ohio related
to film production that occurred in the state.

All
Other Fees

All
other fees represent fees billed for products and services provided by the principal accountant, other than the services reported for
the other categories.

17

PART
IV

ITEM
15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.

The
following exhibits are filed as part of this Form 10-K:

    Exhibit
    Number
     
    Description

    14.1
     
    Code of Ethics

    19.1
     
    Insider trading policies and procedures

    21.1
     
    Subsidiaries of the registrant

    31.1
     
    Certification of Principal Executive Officer pursuant to 18 U.S.C.§ 1350, as adopted pursuant to § 302 of the Sarbanes-Oxley Act of 2002.

    32.1
     
    Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002.

    101.INS**
     
    Inline
    XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within
    the Inline XBRL document)

    101.SCH**
     
    Inline
    XBRL Taxonomy Extension Schema Document

    101.CAL**
     
    Inline
    XBRL Taxonomy Extension Calculation Linkbase Document

    101.DEF**
     
    Inline
    XBRL Taxonomy Extension Definition Linkbase Document

    101.LAB**
     
    Inline
    XBRL Taxonomy Extension Labels Linkbase Document

    101.PRE**
     
    Inline
    XBRL Taxonomy Extension Presentation Linkbase Document

    104**
     
    Cover
    Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

____________

    **
    XBRL
    (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus
    for purposes of Sections