Company: SONM
Filing Date: 2025-05-23
Form Type: PREC14A
Source: 0001641172-25-012277
Chunk: 37

Company: SONIM TECHNOLOGIES INC
Filing Date: 2025-05-23
Form: PREC14A
Chunk 37
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 independent registered public accounting firm, the matters required to be discussed by the applicable requirements 
 of the Public Company Accounting Oversight Board (“PCAOB”) and the SEC;                                                                 |
| c. | received                                                                                                                                
 from Moss Adams the written disclosures and the letter required by applicable requirements of the PCAOB regarding Moss Adams’s          
 communication with the Audit Committee concerning independence; and                                                                     |
| d. | discussed                                                                                                                               
 with Moss Adams its independence.                                                                                                       |

Based on the review and discussions referred to above, the Audit Committee recommended to the Board of Directors that the audited financial statements for the fiscal year ended December 31, 2024 be included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 for filing with the SEC.

While the Audit Committee has the responsibilities set forth in its charter (including to monitor and oversee the audit processes), the Audit Committee does not have the duty to plan or conduct audits or to determine that the Company’s financial statements are complete, accurate, or in accordance with generally accepted accounting principles. The Company’s management and independent auditor have this responsibility.

This report is respectfully submitted by the members of the Audit Committee of the Board of Directors:

| James           
 Cassano (Chair) |
| Mike            
 Mulica          |
| Jack            
 Steenstra       |

| 23 |

<div align='center'>PROPOSAL 3 — INCREASE OF THE SHARES AVAILABLE UNDER
THE SONIM TECHNOLOGIES, INC. 2019 EQUITY INCENTIVE PLAN</div>

General

On April 28, 2025, our Board approved an amendment to the Sonim Technologies, Inc. 2019 Equity Incentive Plan, as amended (the “EIP” or “2019 Plan”), subject to stockholder approval, and accordingly, the Board directed that such amendment be submitted to the stockholders for approval at the Annual Meeting. The amendment would increase the number of authorized shares of our common stock available for issuance under the 2019 Plan as of the record date by 600,000 shares: from 1,874,054 shares to 2,474,054 shares. No other changes are being made to the 2019 Plan. The proposed 2019 Plan, as amended and restated assuming this proposal is approved by our stockholders, is included as Annex Ahereto.

Stockholder approval of the amendment to the 2019 Plan is being sought in order to (i) meet Nasdaq listing requirements and