Company: NXDT
Filing Date: 2025-01-21
Form Type: 424B3
Source: 0001437749-25-001494
Chunk: 2364

Company: NEXPOINT DIVERSIFIED REAL ESTATE TRUST
Filing Date: 2025-01-21
Form: 424B3
Chunk 2364
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REGISTERED PUBLIC ACCOUNTING FIRM FOR 2024</div>

The audit committee has appointed KPMG as the Company’s independent registered public accounting firm for 2024. The Board is asking shareholders to ratify this appointment. SEC regulations and the NYSE listing requirements require the Company’s independent registered public accounting firm to be engaged, retained and supervised by the audit committee. However, the Board considers the selection of an independent registered public accounting firm to be an important matter to shareholders. Accordingly, the Board considers a proposal for shareholders to ratify this appointment to be an opportunity for shareholders to provide input to the audit committee and the Board on a key corporate governance issue.

Representatives of KPMG are expected to virtually attend the Annual Meeting and will have the opportunity to make a statement. They will also be available to respond to appropriate questions.

Selection. KPMG served as the Company’s independent registered public accounting firm for 2023 and has been selected by the audit committee to serve as the Company’s independent registered public accounting firm for 2024.

Audit and Non-Audit Fees. The following table presents fees for audit services rendered by KPMG for the audit of the Company’s annual financial statements for 2023 and 2022, and fees billed for other services rendered by KPMG.

|                    |     |   | DECEMBER 31, 2023 |     |   | DECEMBER 31, 2022 |
|:-------------------|:----|:--|------------------:|:----|:--|------------------:|
| Audit Fees (1)     |     | $ |         1,550,000 |     | $ |         1,065,000 |
| Audit-Related Fees |     |   |                 - |     |   |                 - |
| Tax Fees (2)       |     | $ |           249,830 |     | $ |           239,640 |
| All Other Fees     |     |   |                 - |     |   |                 - |
| Total              |     | $ |         1,799,830 |     | $ |         1,304,640 |

| (1) | Includes fees for audits of our annual financial statements, reviews of the related quarterly financial statements, and services that are normally provided by the independent accountants in connection with statutory and regulatory filings or engagements, including comfort letters and consents issued in connection with SEC filings and reviews of documents filed with the SEC