Company: GRPS
Filing Date: 2025-07-17
Form Type: 10-K
Source: 0001683168-25-005173
Chunk: 565

Company: Trans American Aquaculture, Inc
Filing Date: 2025-07-17
Form: 10-K
Item: Item 8
Chunk 565
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 Further, we do not have a policy regarding the
consideration of any director candidates recommended by security holders. To date, other than as described above, no security holders
have made any such recommendations. The entire Board of Directors performs all functions that would otherwise be performed by committees.
Given the present size of our board it is not practical for us to have committees. If we are able to grow our business and increase our
operations, we intend to expand the size of our board and allocate responsibilities accordingly.

    ITEM 14.
    PRINCIPAL ACCOUNTANT FEES AND SERVICES

Audit Fees. Consists of fees billed for professional
services rendered for the audits of our financial statements, reviews of our interim financial statements included in quarterly reports,
services performed in connection with filings with the SEC, and related other services that were provided by Burton
McCumber & Longoria, L.L.P. (“BML”), our former independent registered public accounting firm, in connection
with statutory and regulatory filings or engagements.

The following is a summary of the fees incurred by
the Company to BLM for professional services rendered for the years ended December 31, 2024 and 2023, respectively.

    Service 
    2024  
    2023 
  
    Audit Fees 
    $70,000  
    $110,340 
  
    Audit-Related Fees 
     –  
     – 
  
    Total 
    $70,000  
    $110,340 

Tax Fees. Consists of fees billed for professional
services for tax compliance, tax advice and tax planning. These services include assistance regarding federal, state and local tax compliance
and consultation in connection with various transactions. There were no tax fees incurred by the Company for the years ended December
31, 2024 and 2023.

 25 

    ITEM 15.
    EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

Exhibits

The following exhibits are included with this Form
10-K:

    Exhibit
Number
     
    Exhibit Description
     
    Form
     
    File No.
     
    Exhibit
     
    Filing
Date

    Filed
    Herewith
  
    2.1
     
    Certificate of Conversion from a Delaware Corporation to a Non-Delaware Entity dated May 12, 2023
     
    S-1
     
    333-274059
     
    2.