Company: TELO
Filing Date: 2025-02-04
Form Type: 10-K
Source: 0001493152-25-004872
Chunk: 249

Company: Telomir Pharmaceuticals, Inc.
Filing Date: 2025-02-04
Form: 10-K
Item: Item 15
Chunk 249
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Report
of Independent Registered Public Accounting Firm

To
the Board of Directors and Stockholders

Telomir
Pharmaceuticals, Inc.

Tampa,
Florida

Opinion
on the Financial Statements

We have audited the accompanying balance sheet of Telomir Pharmaceuticals, Inc. (the “Company”) as of December 31, 2023,
and the related statements of operations, stockholders’ equity and cash flows for the year then ended, and the related notes (collectively
referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects,
the financial position of the Company as of December 31, 2023, and the results of its operations and its cash flows for the
year then ended, in conformity
with accounting principles generally accepted in the United States of America.

Going
Concern

The
accompanying financial statements have been prepared assuming the Company will be able to continue as a going concern. As discussed in
Note 2 to the financial statements, the Company has incurred recurring net losses and recurring negative operating cash flows since inception.
These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. Management’s
plans in regard to these matters are also described in Note 2 to the financial statements. The financial statements do not include any
adjustments that might result from the outcome of this uncertainty.

Basis
for Opinion

These
financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial
statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit,
we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion
on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we