Company: RAIN
Filing Date: 2025-04-16
Form Type: 10-K
Source: 0001213900-25-032239
Chunk: 683

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-16
Form: 10-K
Item: Item 3
Chunk 683
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 public accounting
firm in connection with statutory and regulatory filings. The aggregate fees billed by WithumSmith+Brown, PC for audit fees, inclusive
of required filings with the SEC for the year ended December 31, 2024 and for such filings in addition to services rendered in connection
with the Business Combination for the period from May 21, 2024 (inception) to December 31, 2024, totaled approximately $241,000.

Audit-Related Fees.
Audit-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit
or review of our year-end consolidated financial statements and are not reported under “Audit Fees.” These services include
attest services that are not required by statute or regulation and consultation concerning financial accounting and reporting standards.
We did not pay WithumSmith+Brown, PC any audit-related fees during the period from May 21, 2024 (inception) to December 31, 2024.

Tax Fees. Tax
fees consist of fees billed for professional services relating to tax compliance, tax planning and tax advice. We did not pay WithumSmith+Brown,
PC any tax fees during the period from May 21, 2024 (inception) to December 31, 2024.

All Other Fees.
All other fees consist of fees billed for all other services. We did not pay WithumSmith+Brown, PC any other fees during the period from
May 21, 2024 (inception) to December 31, 2024.

Pre-Approval Policies
and Procedures

In accordance with the
Sarbanes-Oxley Act of 2002, our audit committee charter requires the audit committee to pre-approve all audit and permitted non-audit
services provided by our independent registered public accounting firm, including the review and approval in advance of our independent
registered public accounting firm’s annual engagement letter and the proposed fees contained therein. The audit committee has the
ability to delegate the authority to pre-approve non-audit services to one or more designated members of the audit committee. If such
authority is delegated, such delegated members of the audit committee must report to the full audit committee at the next audit committee
meeting all items pre-approved by such delegated members. Since becoming a publicly listed company all of the services performed by our
independent registered public accounting firm were pre-approved by the audit committee.

67

PART IV

Item 15. Exhibits and Financial Statement S