# EDGAR Filing Document

**Accession Number:** 0001649009
**File Stem:** 0001493152-26-025131
**Filing Date:** 2026-5
**Character Count:** 26203
**Document Hash:** cf4e2e536d90da3e68bb7fc86069a608
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-025131.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001493152-26-025131

**CONFORMED SUBMISSION TYPE**: 20-F/A

**PUBLIC DOCUMENT COUNT**: 17

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260526

**DATE AS OF CHANGE**: 20260526

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Core AI Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001649009
- **STANDARD INDUSTRIAL CLASSIFICATION:** RADIO TELEPHONE COMMUNICATIONS [4812]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 20-F/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-39557
- **FILM NUMBER:** 261015807

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 7404 KING GEORGE BLVD.
- **STREET 2:** SUITE 200, KING'S CROSS
- **CITY:** SURREY
- **PROVINCE COUNTRY:** A1
- **ZIP:** V3W 1N6
- **BUSINESS PHONE:** 514-500-1181

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 7404 KING GEORGE BLVD.
- **STREET 2:** SUITE 200, KING'S CROSS
- **CITY:** SURREY
- **PROVINCE COUNTRY:** A1
- **ZIP:** V3W 1N6

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Siyata Mobile Inc.
- **DATE OF NAME CHANGE:** 20200319

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Siyata Mobile, Inc.
- **DATE OF NAME CHANGE:** 20200319

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SIYATA MOBILE INC (INACTIVE)
- **DATE OF NAME CHANGE:** 20150804

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM 20-F/A**

**Amendment No. 1 to Form 20-F**

☐ REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934

**OR**

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2025

**OR**

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

**OR**

☐ SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of event requiring this shell company report: ____________________________________

For the transition period from _________________ to __________________

Commission File No.: 001-39557

**CORE AI HOLDINGS, INC.**

*(Exact name of registrant as specified in its charter)*

*Translation of registrant's name into English:* **Not applicable**

**British Columbia, Canada**

*(Jurisdiction of incorporation or organization)*

**25 SE 2nd Ave. Ste 550**

**Miami, FL 33131**

*(Address of principal executive offices)*

**Aitan Zacharin**

**Chief Executive Officer**

**(954) 917-8499**

**a@coregaming.co**

**25 SE 2nd Ave. Ste 550**

**Miami, FL 33131**

*(Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)*

Securities registered or to be registered pursuant to Section 12(b) of the Act:

---

| | | |
|:---|:---|:---|
| ***Title of each class*** | ***Trading Symbol(s)*** | ***Name of each exchange on which registered*** |
| **Common Shares, no par value per common share** | **CHAI** | **The Nasdaq Stock Market LLC** |

---

Securities registered or to be registered pursuant to Section 12(g) of the Act: **None**

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act: **None**

Indicate the number of outstanding shares of each of the issuer's classes of capital or common stock as of the close of the period covered by the annual report.

**19,922,402 Common Shares, no par value per Common Share, as of December 31, 2025.**

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes ☐ No ☒

If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Exchange Act of 1934.

Yes ☐ No ☒

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ☐ No ☒

Indicate by check mark whether the registrant has submitted every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes ☐ No ☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of "large accelerated filer, "accelerated filer," and emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☒ <br> Emerging growth company ☐

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards<sup>†</sup> provided pursuant to Section 13(a) of the Exchange Act. ☐

†The term "new or revised financial accounting standard" refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing.

U.S. GAAP ☒

International Financial Reporting Standards as issued by the International Accounting Standards Board ☐

Other ☐

If "Other" has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow.

☐ Item 17 ☐ Item 18

If this is an annual report, indicate by check mark whether the registrant is a shell company.

Yes ☐ No ☒

(APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes ☐ No ☐

**EXPLANATORY NOTE**

This Form 20-F/A Amendment No. 1 to the Annual Report on Form 10-Q for the year ended December 31, 2025, of Core AI Holdings, Inc., a British Columbia, Canada corporation (the "Company") is being filed solely to include as Exhibit 10.24, the letter dated May 19, 2026, from Barzily & Co., CPA's ("Barzily"), the Company's former registered independent accounting firm, to the Office of the Chief Accountant of the Securities and Exchange Commission regarding their agreement with the statements made in "Item 16F. Change in Registrant's Certifying Accountant - (a) Release of Previous Independent Registered Public Accounting Firm" with respect to Barzily.

**ITEM 19. EXHIBITS**

---

| | |
|:---|:---|
| **Exhibit** | **Description** |
| 3.1 | [Articles of Association of the Company (incorporated by reference to the Company's Registration Statement on Form F-1/A filed on December 1, 2021)](https://www.sec.gov/Archives/edgar/data/1649009/000121390020023370/ea125930ex3-1_siyatamobile.htm) |
| 3.2 | [Notice Of Second Alteration of Articles of Siyata Mobile Inc., filed April 9, 2024 (incorporated by reference to Exhibit 3.1 of the Company's Current Report on Form 6-K filed on April 15, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024032954/ea020387701ex3-1_siyata.htm) |
| 3.3 | [Notice Of Fourth Alteration of Articles of Siyata Mobile Inc., filed October 29, 2024 (incorporated by reference to Exhibit 3.3 of Amendment No. 1 to the Company's Registration Statement on Form F-1 filed on November 7, 2024).](http://www.sec.gov/Archives/edgar/data/1649009/000121390024091792/ea021876001ex3-3_siyata.htm) |
| 4.1 | [Form of Pre-Funded Warrant (incorporated by reference to Exhibit 4.1 to the Company's Form 6-K filed on May 10, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024041837/ea020582301ex4-1_siyata.htm) |
| 4.2 | [Form of Pre-Funded Warrant (incorporated by reference to Exhibit 4.1 to the Company's Form 6-K filed on July 2, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024052968/ea020791601ex4-1_siyata.htm) |
| 4.3 | [Form of Pre-Funded Warrant (incorporated by reference to Exhibit 4.1 of Amendment No. 1 to the Company's Registration on Form F-1 filed on August 12, 2024).](http://www.sec.gov/Archives/edgar/data/1649009/000121390024064642/ea021034501ex4-1_siyata.htm) |
| 4.4\* | [Form of Pre-funded Warrant to purchase 588,236 shares of Core AI Holdings Inc. at any exercise price of $0.00004](https://www.sec.gov/Archives/edgar/data/1649009/000149315226023908/ex4-4.htm) |
| 10.01 | [Stock Option Plan (incorporated by reference to Exhibit 10.4 of the Company's Registration on Form F-1 filed on November 18, 2021)](http://www.sec.gov/Archives/edgar/data/1649009/000121390020023370/ea125930ex10-4_siyatamobile.htm). |
| 10.02 | [Promissory Note, dated January 29, 2024 (incorporated by reference to Exhibit 4.1 to the Company's Current Report on Form 6-K filed on February 1, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024009100/ea192585ex4-1_siyata.htm) |
| 10.03 | [Securities Purchase Agreement, dated January 29, 2024, by and between the Company and the Investor (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 6-K filed on February 1, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024009100/ea192585ex10-1_siyata.htm) |
| 10.04 | [Securities Purchase Agreement, dated May 7, 2024 (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 6-K filed on May 10, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024041837/ea020582301ex10-1_siyata.htm) |
| 10.05 | [Consulting Agreement, between the Company and IR Agency, LLC (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 6-K filed on May 13, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024042381/ea020592801ex10-1_siyata.htm). |
| 10.06 | [Addendum to Consulting Agreement, between the Company and IR Agency, LLC (incorporated by reference to Exhibit 10.26 of the Company's Amendment No. 3 to the Registration Statement on Form F-1 filed on June 26, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024052968/ea020791601ex10-26_siyata.htm). |
| 10.07 | [Securities Purchase Agreement, dated June 26, 2024 (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 6-K filed on July 2, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024054036/ea020813801ex10-1_siyata.htm) |

---

---

| | |
|:---|:---|
| 10.08 | [Second Addendum to Consulting Agreement, between the Company and IR Agency, LLC (incorporated by reference to Exhibit 10.28 of Amendment No. 1 to the Company's Registration Statement on Form F-1 filed on August 12, 2024).](http://www.sec.gov/Archives/edgar/data/1649009/000121390024067419/ea021108001ex10-28_siyata.htm) |
| 10.09 | [Placement Agency Agreement by and between Siyata Mobile Inc. and Spartan Capital Securities, LLC dated August 13, 2024 (incorporated by reference to Exhibit 1.1 to the Company's Current Report on Form 6-K filed on August 16, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024070124/ea021165301ex1-1_siyata.htm) |
| 10.10 | [Form of Securities Purchase Agreement by and between Siyata Mobile Inc. and the Purchasers dated August 13, 2024 (incorporated by reference to Exhibit 10.1 of Amendment No. 1 to the Company's Registration Statement on Form F-1 filed on August 12, 2024).](http://www.sec.gov/Archives/edgar/data/1649009/000121390024064642/ea021034501ex10-1_siyata.htm) |
| 10.11 | [Promissory Note, dated August 30, 2024 (incorporated by reference to Exhibit 10.31 of Amendment No. 1 to the Company's Registration Statement on Form F-1 filed on November 7, 2024).](http://www.sec.gov/Archives/edgar/data/1649009/000121390024091792/ea021876001ex10-31_siyata.htm) |
| 10.12 | [Securities Purchase Agreement, dated August 30, 2024, by and between the Company and the Investor (incorporated by reference to Exhibit 10.32 of Amendment No. 1 to the Company's Registration Statement on Form F-1 filed on November 7, 2024).](https://www.sec.gov/Archives/edgar/data/1649009/000121390024091792/ea021876001ex10-32_siyata.htm) |
| 10.13 | [Equity Purchase Agreement between the registrant and Hudson Global Ventures, LLC, dated as of October 21, 2024 (incorporated herein by reference to Exhibit 10.1 to the Company's Current Report on Form 6-K filed on October 25, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024090836/ea021868201ex10-1_siyata.htm) |
| 10.14 | [Amendment to the Equity Purchase Agreement between the registrant and Hudson Global Ventures, LLC, dated as of October 28, 2024 (incorporated by reference to Exhibit 10.34 of Amendment No. 1 to the Company's Registration Statement on Form F-1 filed on November 7, 2024).](https://www.sec.gov/Archives/edgar/data/1649009/000121390024091792/ea021876001ex10-34_siyata.htm) |
| 10.15 | [Registration Rights Agreement between the registrant and Hudson Global Ventures, LLC, dated as of October 21, 2024 (incorporated herein by reference to Exhibit 10.2 to the Company's Current Report on Form 6-K filed on October 25, 2024)](http://www.sec.gov/Archives/edgar/data/1649009/000121390024090836/ea021868201ex10-2_siyata.htm) |
| 10.16 | [Securities Purchase Agreement, dated October 31, 2024 (incorporated by reference to Exhibit 10.36 of Amendment No. 1 to the Company's Registration Statement on Form F-1 filed on November 7, 2024).](http://www.sec.gov/Archives/edgar/data/1649009/000121390024095452/ea022040001ex10-36_siyata.htm) |
| 10.17 | [First Amendment to the Equity Purchase Agreement between the registrant and Hudson Global Ventures, LLC, dated as of October 28, 2024 (incorporated by reference to Exhibit 10.37 of Post-Effective Amendment to the Company's Registration Statement on Form F-1 filed on November 18, 2024).](https://www.sec.gov/Archives/edgar/data/1649009/000121390024099685/ea022159401ex10-37_siyata.htm) |
| 10.18 | [Second Amendment to the Equity Purchase Agreement between the registrant and Hudson Global Ventures, LLC, dated as of November 18, 2024 (incorporated by reference to Exhibit 10.38 of Post-Effective Amendment to the Company's Registration Statement on Form F-1 filed on November 18, 2024).](http://www.sec.gov/Archives/edgar/data/1649009/000121390024099685/ea022159401ex10-38_siyata.htm) |
| 10.19 | [Equity Purchase Agreement dated January 14, 2025 (incorporated herein by reference to Exhibit 10.1 to the Company's Current Report on Form 6-K filed on January 21, 2025)](https://www.sec.gov/Archives/edgar/data/1649009/000121390025005001/ea022814301ex10-1_siyata.htm) |
| 10.20 | [Registration Rights Agreement dated January 14, 2025 (incorporated herein by reference to Exhibit 10.2 to the Company's Current Report on Form 6-K filed on January 21, 2025)](https://www.sec.gov/Archives/edgar/data/1649009/000121390025005001/ea022814301ex10-2_siyata.htm) |
| 10.21 | [Merger Agreement, by and among Siyata Mobile Inc., Siyata Core Acquisition U.S., Inc., and Core Gaming, Inc., dated February 26, 2025 (incorporated herein by reference to Exhibit 2.1 to the Company's Current Report on Form 6-K filed on February 26, 2025)](https://www.sec.gov/Archives/edgar/data/1649009/000121390025017273/ea023219101ex2-1_siyata.htm) |
| 10.22 | [Amended Merger Agreement, by and among Siyata Mobile Inc., Siyata Core Acquisition U.S., Inc., and Core Gaming, Inc., dated August 25, 2025 (incorporated herein by reference to Exhibit 2.1 to the Company's Current Report on Form 6-K filed on August 29, 2025)](https://www.sec.gov/Archives/edgar/data/1649009/000164117225026072/ex2-1.htm) |
| 10.23 | [Stock Purchase Agreement among Core AI Holdings Inc., Siyata PTT and Mr. Marc Seelenfreund dated December 29, 2025 (incorporated herein by reference to Exhibit 99.1 to the Company's Current Report on Form 6-K filed on December 31, 2025)](https://www.sec.gov/Archives/edgar/data/1649009/000149315225029813/ex99-1.htm) |
| 10.24\*\* | [Letter from Barzily & Co., CPA's to the Office of the Chief Accountant, Securities and Exchange Commission. dated May 19, 2026](ex10-24.htm) |
| 12.1\*\* | [Certification of the Chief Executive Officer pursuant to rule 13a-14(a) of the Securities Exchange Act of 1934](ex12-1.htm) |
| 12.2\*\* | [Certification of the Chief Financial Officer pursuant to rule 13a-14(a) of the Securities Exchange Act of 1934](ex12-2.htm) |
| 13.1\* | [Certification of the Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. 1350.](https://www.sec.gov/Archives/edgar/data/1649009/000149315226023908/ex13-1.htm) |

---

\* Previously filed. <br> \*\* Filed herewith. <br> # Management contracts or compensatory plans, contracts or arrangements.

**SIGNATURES**

The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on Form 20-F filed on its behalf.

---

| | | |
|:---|:---|:---|
|  | **CORE AI HOLDINGS, INC.** | **CORE AI HOLDINGS, INC.** |
| Date: May 26, 2026 | By: | */s/ Aitan Zacharin* |
|  |  | Aitan Zacharin |
|  |  | Chief Executive Officer |

---

## Exhibit 10.24

**Exhibit 10.24**

![](ex10-24_001.jpg)

May 19, 2026

Office of the Chief Accountant

Securities and Exchange Commission

460 Fifth Street N. W.

Washington, DC 20549

---

| | |
|:---|:---|
| **Re:** | **Core AI Holdings, Inc.** |
|  | **<u>Commission File Number: 001-39557</u>** |

---

Ladies and Gentlement:

We have received a copy of, and are in agreement with, the statements being made by Core AI Holdings, Inc., as they pertain to us, in Item 16F of its Annual Report on Form 20-F for the year ended December 31, 2025, filed with the Securities and Exchange Commission on May 15, 2026.

We hereby consent to the filing of this letter as an exhibit by amendment to the foregoing report on Form 20-F.

---

| | |
|:---|:---|
| By: | */s/ Barzily and Co.* |
|  | BARZILY AND CO., CPA's |
|  | Jerusalem, Israel |

---

![](ex10-24_002.jpg)

## Exhibit 12.1

**Exhibit 12.1**

**<u>CERTIFICATION PURSUANT TO EXCHANGE ACT RULE 13a-14(a) or 15d-14(a)</u>**

I, Aitan Zacharin certify that:

&nbsp;&nbsp;&nbsp;&nbsp;1. I
 have reviewed this Form 20-F/A Amendment No. 1 to Annual Report on Form 20-F of Core AI Holdings, Inc.;

&nbsp;&nbsp;&nbsp;&nbsp;2. Based
 on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
 to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
 the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;3. Based
 on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
 respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this
 report;

&nbsp;&nbsp;&nbsp;&nbsp;4. The
 company's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
 (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the company and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed
 such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
 to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others
 within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) [omitted];

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Evaluated
 the effectiveness of the company's disclosure controls and procedures and presented in this report our conclusions about the
 effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
 and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Disclosed
 in this report any change in the Company's internal control over financial reporting that occurred during the period covered
 by the annual report that has materially affected, or is reasonably likely to materially affect, the Company's internal control
 over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;5. The
 company's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
 reporting, to the company's auditors and the audit committee of the company's board of directors (or persons performing
 the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) All
 significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
 reasonably likely to adversely affect the company's ability to record, process, summarize and report financial information;
 and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any
 fraud, whether or not material, that involves management or other employees who have a significant role in the company's internal
 control over financial reporting.

---

| | | |
|:---|:---|:---|
| Date: May 26, 2026 | By: | */s/ Aitan Zacharin* |
|  |  | Aitan Zacharin |
|  |  | Chief Executive Officer |
|  |  | (Principal Executive Officer) |

---

## Exhibit 12.2

**Exhibit 12.2**

**<u>CERTIFICATION PURSUANT TO EXCHANGE ACT RULE 13a-14(a) or 15d-14(a)</u>**

I, Gerald Bernstein, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;1. I
 have reviewed this this Form 20-F/A Amendment No. 1 to Annual Report on Form 20-F of Core AI Holdings, Inc.;

&nbsp;&nbsp;&nbsp;&nbsp;2. Based
 on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
 to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
 the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;3. Based
 on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
 respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this
 report;

&nbsp;&nbsp;&nbsp;&nbsp;4. The
 company's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
 (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the company and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed
 such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
 to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others
 within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) [omitted];

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Evaluated
 the effectiveness of the company's disclosure controls and procedures and presented in this report our conclusions about the
 effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
 and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Disclosed
 in this report any change in the Company's internal control over financial reporting that occurred during the period covered
 by the annual report that has materially affected, or is reasonably likely to materially affect, the Company's internal control
 over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;5. The
 company's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
 reporting, to the company's auditors and the audit committee of the company's board of directors (or persons performing
 the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) All
 significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
 reasonably likely to adversely affect the company's ability to record, process, summarize and report financial information;
 and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any
 fraud, whether or not material, that involves management or other employees who have a significant role in the company's internal
 control over financial reporting.

---

| | | |
|:---|:---|:---|
| Date: May 26, 2026 | By: | */s/ Gerald Bernstein* |
|  |  | Gerald Bernstein |
|  |  | Chief Financial Officer |
|  |  | (Principal Financial and Accounting Officer) |

---