Company: BLNE
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004793
Chunk: 69

Company: Beeline Holdings, Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 1
Chunk 69
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 as a result of being a public company, and our management will be required to devote substantial time to compliance with
our public company responsibilities and corporate governance practices.

As a public company, we are incurring
increased costs associated with corporate governance requirements, including rules and regulations of the SEC under the Sarbanes-Oxley
Act, the Dodd-Frank Wall Street Reform and Customer Protection Act of 2010, and the Securities Exchange Act of 1934 (the “Exchange
Act”), as well as Nasdaq rules. These rules and regulations are expected to significantly increase our accounting, legal and financial
compliance costs and make some activities more time consuming, including due to increased training of our current employees, additional
hiring of new employees, and increased assistance from consultants. The SEC’s cybersecurity rules will increase our compliance costs.
We also expect these rules and regulations to make it more expensive for us to maintain directors’ and officers’ liability
insurance. As a result, it may be more difficult for us to attract and retain qualified persons to serve on our Board, or as executive
officers. Furthermore, these rules and regulations will increase our legal and financial compliance costs and will make some activities
more time-consuming and costly. We cannot predict or estimate the amount of additional costs we will incur as a public company or the
timing of such costs. In addition, our management team will need to devote substantial attention to interacting with the investment community
and complying with the increasingly complex laws pertaining to public companies, which may divert attention away from the day-to-day management
of our business, including operational, research and development and sales and marketing activities. Increases in costs incurred or diversion
of management’s attention as a result of becoming a publicly traded company may adversely affect our business, prospects, financial
condition, results of operations, and cash flows.

42

Our failure to maintain effective
disclosure controls and internal controls over financial reporting could have an adverse impact on us.

We are required to establish and
maintain appropriate disclosure controls and internal controls over financial reporting. Failure to establish those controls, or any failure
of those controls once established, could adversely impact our public disclosures regarding our business, financial condition or results
of operations. In addition, management’s assessment of internal controls over financial reporting has identified and may in the
future identify weaknesses and conditions that need to be addressed or other matters that may raise concerns for investors. Any actual
or perceived weaknesses and conditions that need to be addressed in our internal control over financial reporting