Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 392

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 392
---
 order to value the assets and liabilities:

Level 1: Quoted prices in active markets for
identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability
occur with sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2: Observable inputs other than Level 1
inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for
identical assets or liabilities in markets that are not active.

Level 3: Unobservable inputs based on the
Company’s assessment of the assumptions that market participants would use in pricing the asset or liability.

At December 31, 2023, the assets held in the Trust
Account were held in money market funds. All of the Company’s investments held in the Trust Account are classified as trading securities.

The following table presents information about
the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2023, and indicates the
fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. At December 31, 2022 there were no assets
or liabilities measured at fair value.

December 31, 2023

| Assets:            |     | Level |   |     | Quoted    
 Prices in 
 Active    
 Markets   
 (Level 1) |           |     | Significant 
 Other       
 Observable  
 Inputs      
 (Level 2)   |   |     | Significant  
 Other        
 Unobservable 
 Inputs       
 (Level 3)    |   |
|:-------------------|:----|:------|--:|:----|:----------|----------:|:----|:------------|:--|:----|:-------------|:--|
| Money Market Funds |     |       | 1 |     | $         | 8,436,311 |     |             | — |     |              | — |

Note 9 — Subsequent Events

The Company evaluated subsequent events and transactions
that occurred up to the date the financial statements were issued. Based upon this review, other than described below, the Company did
not identify any other subsequent events that would have required adjustment or disclosure in the financial statements.

On January 3, 2024, the Company held a special
meeting of stockholders (the “Third Special Meeting”). At the Third Special Meeting, the Company’s stockholders approved
an amendment (the “Third IM