Company: CXAI
Filing Date: 2025-05-09
Form Type: S-1
Source: 0001829126-25-003532
Chunk: 134

Company: CXApp Inc.
Filing Date: 2025-05-09
Form: S-1
Chunk 134
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are not affiliates of ours, such members, partners or shareholders would thereby receive freely tradable shares of common stock pursuant
to the distribution through a registration statement.

We are required to pay all
fees and expenses incident to the registration of shares of our common stock to be offered and sold pursuant to this prospectus.

<div align='center'>95</div>

<div align='center'>LEGAL MATTERS</div>

The validity of the shares of common stock offered hereby will be passed upon for us by Skadden, Arps, Slate, Meagher & Flom LLP, Palo Alto, California.

<div align='center'>EXPERTS</div>

The consolidated balance sheets of CXApp Inc. and subsidiaries as of December 31, 2024, and 2023 and the related consolidated statements of operations and comprehensive income (loss), consolidated statements of stockholders’ equity, and consolidated statements of cash flows for the year ended December 31, 2024 and for the period from March 15, 2023 to December 31, 2023 and the related notes have been audited by WithumSmith+Brown, PC, an independent registered public accounting firm, as set forth in their report thereon, appearing elsewhere in this prospectus, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing.

The combined carve-out balance sheet of CXApp Holdings Corp. (f/k/a Design Reactor, Inc. and its subsidiaries) as of December 31, 2022, the related combined carve-out statements of operations and comprehensive loss, and the combined carve-out statement of changes in parent’s net investment and cash flows for the period January 1, 2023, to March 14, 2023 and the year ended December 31, 2022, and the related notes have been audited by Marcum LLP, an independent registered public accounting firm, as stated in their report which includes an explanatory paragraph as to the Company’s ability to continue as a going concern and appears herein. Such financial statements have been so included in reliance upon the report of such firm given upon their authority as experts in accounting and auditing.

<div align='center'>Where You Can Find More Information</div>

We file annual, quarterly
and current reports, proxy statements and other information with the SEC. We have also filed a registration statement on Form S-1, including
exhibits, under the Securities Act with respect to the shares of common stock offered by this