Company: CERO
Filing Date: 2025-08-22
Form Type: 424B3
Source: 0001213900-25-080011
Chunk: 92

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-08-22
Form: 424B3
Chunk 92
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 and accounting for the impact of preferred stock conversions, including the failure to properly evaluate embedded 
 features and related classification and measurement considerations; and                                                                   |

| ● | Deficiencies                                                                                                                               
 in the initial recognition and valuation of investments in equity securities, including insufficient documentation and analysis supporting 
 fair value determinations.                                                                                                                 |

These control deficiencies
have resulted in the Company’s inability to timely file periodic reports and have led to errors in the initial accounting treatment
of complex financial instruments.

Remediation Plan

Management is actively developing
a remediation plan to address these material weaknesses. The plan includes:

| ● | Recruiting additional qualified accounting personnel                     
 with expertise in financial reporting and complex financial instruments; |

| ● | Engaging third-party consultants to assist with 
 technical accounting matters; and               |

| ● | Implementing enhanced financial reporting systems 
 and internal controls.                            |

Execution of this remediation plan is contingent upon the availability
of adequate financial resources.

Changes in Internal Control Over Financial Reporting

During the most recently completed fiscal quarter, there has been no change in our internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

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PART II - OTHER INFORMATION</div>

Item 1. Legal Proceedings

From time to time, we may become subject to various legal proceedings and claims that arise in the ordinary course of our business activities. Although the results of litigation and claims cannot be predicted with certainty, as of June 30, 2025, we do not believe we are party to any claim or litigation the outcome of which, if determined adversely to us, would individually or in the aggregate be reasonably expected to have a material adverse effect on our business. Regardless of the outcome, litigation can have an adverse impact on us because of defense and settlement costs, diversion of management resources and other factors.

Item 1a. Risk Factors

Except as set forth below, there have been no material changes to the risk factors disclosed in our Annual Report on Form 10-K for the year ended December 31, 2024, filed with the SEC on April 15, 2025. Any of these factors could result in a significant or material adverse effect on our results of operations or financial condition. Additional risk factors not presently known to us or that we currently deem immaterial may also impair our business or results of operations.

We may pursue orphan drug designation for certain of our product candidates, and we may not be able to obtain such designation,