Company: BHM
Filing Date: 2025-03-20
Form Type: 424B3
Source: 0001104659-25-026164
Chunk: 3

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-03-20
Form: 424B3
Chunk 3
---
 Forma Condensed Consolidated Balance Sheet                                    
 as of September 30, 2024 (unaudited)                                              
 Notes to Pro Forma Condensed Consolidated Balance                                 
 Sheet as of September 30, 2024 (unaudited)                                        
 Pro Forma Condensed Consolidated Statement of                                     
 Operations for the nine months ended September 30, 2024 (unaudited)               
 Notes to Pro Forma Condensed Consolidated Statement                               
 of Operations for the nine months ended September 30, 2024 (unaudited)            
 Pro Forma Condensed Consolidated Statement of                                     
 Operations for the year ended December 31, 2023 (unaudited)                       
 Notes to Pro Forma Condensed Consolidated Statement                               
 of Operations for the year ended December 31, 2023 (unaudited)                    |

Statements in this Current
Report on Form 8-K, including intentions, beliefs, expectations or projections relating to items such as the long-term performance of
the Company’s portfolio are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended,
and Section 21E of the Securities Exchange Act of 1934, as amended. Such statements are based on current expectations and assumptions
with respect to, among other things, future economic, competitive and market conditions, and future business decisions that may prove
incorrect or inaccurate. Important factors that could cause actual results to differ materially from those in the forward-looking statements
include the risks described under the heading “Risk Factors” in the Company’s Annual Report on Form 10-K filed with
the SEC on March 12, 2024 and its other filings with the SEC.

| (c) | Exhibit No. | Description |
|     |        23.1 | Consent of  
 RSM US LLP  |

Independent Auditor’s Report

Partners of Amira JV LP and Subsidiary

Opinion

We have audited the consolidated financial statements
of Amira JV LP and Subsidiary (the Company), which comprise the consolidated balance sheet as of December 31, 2023, the related consolidated
statements of operations, changes in partners’ equity, and cash flows for the year then ended, and the related notes to the consolidated
financial statements (collectively, the “financial statements”).

In our opinion, the accompanying financial statements
present fairly, in all material respects, the financial position of the Company as of December 31,