Company: JACS-RI
Filing Date: 2025-03-18
Form Type: 10-K
Source: 0001013762-25-000620
Chunk: 608

Company: Jackson Acquisition Co II
Filing Date: 2025-03-18
Form: 10-K
Item: Item 5
Chunk 608
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dependent directors” as defined in the NYSE listing standards
and applicable SEC rules. Our board has determined that each of Brian McCarthy, J. Nicholas Ayers, Stephan Rodgers and Paul Gabos
is an independent director under applicable SEC rules and the NYSE listing standards.

Our independent directors
have regularly scheduled meetings at which only independent directors are present.

Item 14. Principal Accounting Fees and Services.

During the period from September
11, 2024 (inception) through December 31, 2024, the firm WithumSmith+Brown, PC (“WithumSmith+Brown”), has acted as our principal
independent registered public accounting firm. The following is a summary of fees paid or to be paid to WithumSmith+Brown for services
rendered.

Audit Fees. Audit fees
consist of fees for professional services rendered for the audit of our year-end financial statements and services that are normally provided
by WithumSmith+Brown in connection with regulatory filings. The aggregate fees of WithumSmith+Brown for professional services rendered
for the audit of our annual financial statements, review of the financial information included in our Form 10-Q for the respective periods
and other required filings with the SEC for the period from September 11, 2024 (inception) through December 31, 2024 totaled approximately
$62,400. The aggregate fees of WithumSmith+Brown related to audit services in connection with our IPO totaled approximately $62,400. The
above amounts include interim procedures and audit fees, as well as attendance at audit committee meetings.

Audit-Related Fees.
Audit-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or
review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are
not required by statute or regulation and consultations concerning financial accounting and reporting standards. During the period from
September 11, 2024 (inception) through December 31, 2024 we did not pay WithumSmith+Brown any audit-related fees.

Tax Fees. We did
not pay WithumSmith+Brown for tax services, planning or advice for the period from September 11, 2024 (inception) through December 31,
2024.

All Other Fees. We did not pay WithumSmith+Brown
for any other services for the period from September 11, 2024 (inception) through December 31, 2024