Company: XTIA
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001213900-25-032213
Chunk: 690

Company: XTI Aerospace, Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 8
Chunk 690
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 the audit of our annual financial statements in our annual reports on Form 10-K, for review of financial statements included in our
quarterly reports on Form 10-Q or for services that are normally provided by Marcum in connection with statutory and regulatory filings
or engagements for that fiscal year. These fees include fees billed for professional services rendered by Marcum for the review of registration
statements or services that are normally provided in connection with statutory and regulatory filings or engagements for those fiscal
years.

Audit-Related Fees.
Marcum did not perform any audit-related services in 2024. The audit-related fees for 2023 related to acquisitions and fees for special
audits related to our transactions.

Tax
Fees. Marcum did not perform any tax advice or planning services in 2024 or 2023.

All
Other Fees. Marcum did not perform any services for us or charge any fees other than the services described above in 2024 and 2023.

Pre-approval
Policies and Procedures

The
Audit Committee is required to review and approve in advance the retention of the independent auditors for the performance of all audit
and lawfully permitted non-audit services and the fees for such services. The Audit Committee may delegate to one or more of its members
the authority to grant pre-approvals for the performance of certain non-audit services, and any such Audit Committee member who pre-approves
a non-audit service must report the pre-approval to the full Audit Committee at its next scheduled meeting. The Audit Committee is required
to periodically notify the Board of their approvals. The required pre-approval policies and procedures were complied with during 2024.

81

PART
IV

Item
15. Exhibits, Financial Statement Schedules

15(a)(1)
Financial Statements

The
financial statements filed as part of this report are listed and indexed in the table of contents. Financial statement schedules have
been omitted because they are not applicable or the required information has been included elsewhere in this report.

15(a)(2)
Financial Statement Schedules

Not
applicable.

15(a)(3)
Exhibits

The
exhibits filed as part of this Annual Report on Form 10-K are listed in the Exhibit Index immediately preceding the exhibits. The Company
has identified in the Exhibit Index each management contract and compensation plan filed as an exhibit to this Annual Report on Form
10-K in response to Item 15(a)(3) of Form 10-K.

ITEM