Company: BLNE
Filing Date: 2025-02-05
Form Type: DEF 14A
Source: 0001493152-25-005006
Chunk: 69

Company: Beeline Holdings, Inc.
Filing Date: 2025-02-05
Form: DEF 14A
Chunk 69
---
. In addition, the Board may also pre-approve particular services on a case-by-case basis. Our Board approved all services that our independent accountants provided to us in the past two fiscal years.

Fees incurred for the Services Provided by our Principal Accountants

The following table sets forth the aggregate fees paid for or accrued by the Company or Beeline for audit and other services provided by Salberg for the years ended December 31, 2024 and 2023. The table does not include fees paid for or accrued by the Company for audit and other services provided by M&K CPAS, PLLC, the Company’s former independent registered public accounting firm prior to such firm’s replacement with Salberg, although we voluntarily include such amounts in the footnotes to the below table. See also “Recent Auditor Change” below for more information.

|                    |     | 2024(2) 
 ($)     |         |     | 2023(2) 
 ($)     |   |
| Audit Fees (1)     |     |         | 140,000 |     |         | - |
| Audit Related Fees |     |         |   9,750 |     |         | - |
| Tax Fees           |     |         |       - |     |         | - |
| All Other Fees     |     |         |       - |     |         | - |
| Total              |     |         | 149,750 |     |         | - |

| (1) | Audit                                                                                         
 fees – these fees relate to the annual audits and quarterly reviews of our financial          
 statements and registration statements as well as services that are normally provided by      
 the independent registered public accounting firm in connection with statutory and regulatory 
 filings or engagements.                                                                       |

| (2) | Represents                                                                                    
 audit fees paid to Salberg by Beeline during the periods covered for the Beeline consolidated 
 2023 and 2022 audits. Does not include fees totaling $102,002 paid to M&K CPAS, PLLC,         
 the Company’s former independent registered public accounting firm, in 2024 or $122,446       
 paid to M&K CPAS, PLLC in 2023.                                                               |

| 57 |

Recent Auditor Change

On December 4, 2024, the Board dismissed M&K CPAS, PLLC from its position as the principal independent accountant for Eastside. The dismissal was approved by the Audit Committee of the Board.

The audit reports of M&K