Company: SLNH
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001756
Chunk: 2271

Company: Soluna Holdings, Inc
Filing Date: 2025-03-31
Form: 10-K
Item: Item 8
Chunk 2271
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 adopted the following policies and procedures under which frequently-utilized audit and non-audit services are pre-approved
by the Audit Committee and the authority to authorize the independent registered public accountants to perform such services is delegated
to a single committee member or executive officer.

a)
Annual audit, quarterly review, and annual tax return services will be pre-approved upon review and acceptance of the tax and audit engagement
letters submitted by the independent registered public accountants to the Audit Committee.	

b)
Additional audit and non-audit services related to the resolution of accounting issues or the adoption of new accounting standards, audits
by tax authorities, or reviews of public filings by the SEC must be pre-approved by the Audit Committee and the authority to authorize
the independent registered public accounting firm to perform such services is delegated to the Chairman of the Audit Committee for fees
up to $5,000, and for fees above $5,000 entire Committee approval is required.

c)
Additional audit and non-audit services related to tax savings strategies, tax issues arising during the preparation of tax returns,
tax estimates, and tax code interpretations must be pre-approved by the Audit Committee and the authority to authorize the independent
registered public accounting firm to perform such services is delegated to the Chairman of the Audit Committee for fees up to $5,000,
and for fees above $5,000 entire Committee approval is required.

d)
Additional audit and non-audit services related to the tax and accounting treatments of proposed business transactions must be pre-approved
by the Audit Committee and the authority to authorize the independent registered public accountants to perform such services is delegated
to the Chairman of the Audit Committee for fees up to $5,000, and for fees above $5,000 entire Committee approval is required.	

e)
Quarterly and annually, a detailed analysis of audit and non-audit services will be provided to and reviewed with the Audit Committee.

80

PART
IV

Item
15: Exhibits, Financial Statement Schedules

15(a)
(1) Financial Statements: The financial statements filed herewith are set forth on the Index to Consolidated Financial
Statements on page F-1 of the separate financial section which accompanies this Annual Report, which is incorporated herein by
reference.

15(a)
(2) Financial Statement Schedules: Financial statement schedules not listed have been omitted because they are either not required,
not applicable, or the information has been included elsewhere in the consolidated financial statements or notes thereto.

15(a)
(3)

    Exhibit
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