Company: SLNH
Filing Date: 2025-07-21
Form Type: DEF 14A
Source: 0001641172-25-020351
Chunk: 49

Company: Soluna Holdings, Inc
Filing Date: 2025-07-21
Form: DEF 14A
Chunk 49
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ING “FOR” THE APPROVAL OF THE REVERSE STOCK SPLIT PROPOSAL ARE INSUFFICIENT TO APPROVE SUCH PROPOSAL.</div>

| 36 |

<div align='center'>PROPOSAL 4: RATIFY THE APPOINTMENT OF UHY LLP AS OUR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR THE YEAR ENDING DECEMBER 31, 2025

Principal Accountant Fees and Services</div>

The Audit Committee of the Board has appointed UHY LLP to serve as our independent registered public accounting firm for the fiscal year ending December 31, 2025. The following table summarizes the fees paid for professional services rendered by UHY LLP for each of the last two fiscal years:

|               | US$(000) | For                          
 the Years Ended December 31, |    2024 |     |   |    2023 |
|:--------------|:---------|:-----------------------------|--------:|:----|:--|--------:|
| Audit         
 fees          |          | $                            | 715,000 |     | $ | 510,000 |
| Audit-related 
 fees          |          |                              |       — |     |   |       — |
| Tax fees      |          |                              |       — |     |   |       — |
| All           
 other fees    |          | $                            | 118,000 |     |   |       — |
| Total         |          | $                            | 833,000 |     | $ | 510,000 |

Audit Fees

Audit fees for the fiscal years ended December 31, 2024 and 2023, were for professional services rendered for the annual financial statements audit and related audit procedures, the audit of internal control over financial reporting, work performed in connection with any registration statements, including comfort letters, and any applicable Current Reports on Form 8-K and the review of any of our Quarterly Reports on Form 10-Q.

All Other Fees

All other fees for the fiscal year December 31, 2024 were for professional services rendered for standalone financial statements audits and related audit procedures of two subsidiaries of Soluna Digital, Inc.

Audit Committee Pre-Approval Policies and Procedures

The Audit Committee has 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