# EDGAR Filing Document

**Accession Number:** 0001857086
**File Stem:** 0001641172-25-026946
**Filing Date:** 2025-9
**Character Count:** 15525
**Document Hash:** 1f145c2585a27541bcf3487793d4939f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-026946.hdr.sgml**: 20250909

**ACCESSION NUMBER**: 0001641172-25-026946

**CONFORMED SUBMISSION TYPE**: S-1/A

**PUBLIC DOCUMENT COUNT**: 12

**FILED AS OF DATE**: 20250909

**DATE AS OF CHANGE**: 20250909

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TruGolf Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001857086
- **STANDARD INDUSTRIAL CLASSIFICATION:** [3949]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 853269086
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-1/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288219
- **FILM NUMBER:** 251301831

**BUSINESS ADDRESS:**
- **STREET 1:** 7951 S.W. 6TH STREET, SUITE 216
- **CITY:** PLANTATION
- **STATE:** FL
- **ZIP:** 33324
- **BUSINESS PHONE:** 9544242345

**MAIL ADDRESS:**
- **STREET 1:** 7951 S.W. 6TH STREET, SUITE 216
- **CITY:** PLANTATION
- **STATE:** FL
- **ZIP:** 33324

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Deep Medicine Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210414

**As filed with the Securities and Exchange Commission on September 9, 2025**

**Registration No. 333-288219**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**AMENDMENT No. 3**

**TO**

**FORM S-1**

**REGISTRATION STATEMENT**

***Under***

***The Securities Act of 1933***

**TRUGOLF HOLDINGS, INC.**

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

---

| | | |
|:---|:---|:---|
| **Delaware** | **6770** | **85-3269086** |
| (State or other jurisdiction of<br> incorporation or organization) | (Primary Standard Industrial<br> Classification Code Number) | (I.R.S. Employer<br> Identification Number) |

---

**60 North 1400 West Centerville**

**Utah 84014**

**(801) 298-1997**

(Address, including zip code, and telephone number, including

area code, of Registrant's principal executive offices)

**Christopher (Chris) Jones**

**Chief Executive Officer**

**TruGolf Holdings, Inc.**

**60 North 1400 West Centerville**

**Utah 84014**

**(801) 298-1997**

(Name, address, including zip code, and telephone number, including

area code, of agent for service)

***Copies of all communications, including communications sent to the agent for service, to:***

**Cavas S. Pavri**

**ArentFox Schiff LLP**

**1717 K Street NW**

**Washington, DC 20006**

**Telephone: (202) 724-6847**

**Fax: (202) 778-6460**

**Approximate date of commencement of proposed sale to the public:** From time to time after this registration statement becomes effective.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

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

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

If an emerging growth company, 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 provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**The Registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the registration statement shall become effective on such date as the Commission acting pursuant to said Section 8(a) may determine.**

**EXPLANATORY NOTE**

TruGolf Holdings, Inc. is filing this Amendment No. 1 (this "Amendment") to its Registration Statement on Form S-1 (File No. 333-288219) (the "Registration Statement") as an exhibits-only filing. Accordingly, this Amendment consists only of the facing page, this explanatory note, Item 16(a) of Part II of the Registration Statement, the signature page to the Registration Statement and the filed exhibits. The remainder of the Registration Statement is unchanged and has been omitted.

**Item 16. Exhibits and Financial Statement Schedules.**

The financial statements filed as part of this registration statement are listed in the index to the financial statements immediately preceding such financial statements, which index to the financial statements is incorporated herein by reference.

---

| | | | | |
|:---|:---|:---|:---|:---|
| | | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** |
| <br>**Exhibit Number** | <br>**Exhibit Description** | **Form** | **Exhibit** | **Filing Date** |
| 2.1 | [Amended and Restated Agreement and Plan of Merger, dated as of July 21, 2023, by and among Deep Medicine Acquisition Corp., DMAC Merger Sub Inc., Bright Vision Sponsor LLC, Christopher Jones and TruGolf, Inc.](https://www.sec.gov/Archives/edgar/data/1857086/000149315223046421/form424b3.htm#ann_c) | 424B3 | Annex C | 12/29/23 |
| 2.2 | [First Amendment to Agreement and Plan of Merger, dated as of December 7, 2023, by and among Deep Medicine Acquisition Corp., DMAC Merger Sub Inc., Bright Vision Sponsor LLC, Christopher Jones and TruGolf, Inc.](https://www.sec.gov/Archives/edgar/data/1857086/000149315223046421/form424b3.htm#dma_001) | 424B3 | Annex B-2 | 12/29/23 |
| 3.1 | [Third Amended and Restated Certificate of Incorporation of TruGolf Holdings](https://www.sec.gov/Archives/edgar/data/1857086/000149315224005145/ex3-1.htm) | S-8 | 3.1 | 10/24/24 |
| 3.2 | [Bylaws of New TruGolf Holdings, Inc.](https://www.sec.gov/Archives/edgar/data/1857086/000149315223046421/form424b3.htm#ann_d) | 8-K | 3.2 | 2/6/24 |
| 3.3 | [Amended and Restated Bylaws of TruGolf Holdings, Inc.](https://www.sec.gov/Archives/edgar/data/1857086/000149315223046421/form424b3.htm#ann_d) | S-8 | 3.2 | 10/24/24 |
| 3.4 | [Certificate Of Amendment to The Third Amended and Restated Certificate Of Incorporation](https://www.sec.gov/Archives/edgar/data/1857086/000164117225013299/ex3-1.htm) | 8-K | 3.1 | 6/3/25 |
| 4.1 | [Form of Series A Warrants](https://www.sec.gov/Archives/edgar/data/1857086/000149315224005259/ex4-2.htm) | 8-K | 4.2 | 2/7/24 |
| 4.2 | [Form of Series B Warrants](https://www.sec.gov/Archives/edgar/data/1857086/000149315224005259/ex4-2.htm) | 8-K | 4.2 | 2/7/24 |
| 4.3 | [Form of Senior Convertible Notes](https://www.sec.gov/Archives/edgar/data/1857086/000149315224005259/ex4-1.htm) | 8-K | 4.1 | 2/7/24 |
| 4.4 | [TruGolf Holdings, Inc. 2024 Stock Incentive Plan](https://www.sec.gov/Archives/edgar/data/1857086/000164117225004877/ex4-4.htm) | 10-K | 4.4 | 4/15/25 |
| 5.1+ | [Opinion of ArentFox Schiff LLP](https://www.sec.gov/Archives/edgar/data/1857086/000164117225025998/ex5-1.htm) |  |  |  |
| 10.1 | [Securities Purchase Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000149315224005259/ex10-1.htm) | 8-K | 10.1 | 2/7/24 |
| 10.2 | [Registration Rights Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000149315224005259/ex10-2.htm) | 8-K | 10.2 | 2/7/24 |
| 10.3 | [Indemnity Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000149315224005145/ex10-5.htm) | 8-K | 10.5 | 2/6/24 |
| 10.4 | [Form of Waiver and Amended Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000149315224045786/ex10-1.htm) | 10-Q | 10.1 | 11/14/24 |
| 10.5 | [Form of Amendment to Waiver and Amendment Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000149315224045786/ex10-2.htm) | 10-Q | 10.2 | 11/14/24 |
| 10.6 | [Employment Agreement between TruGolf, Inc. and Christopher Jones, dated as of January 18, 2024](https://www.sec.gov/Archives/edgar/data/1857086/000164117225004877/ex10-6.htm) | 10-K | 10.6 | 4/15/25 |
| 10.7 | [Offer Letter, dated as of January 25, 2024, by and between TruGolf, Inc. and Brenner Adams](https://www.sec.gov/Archives/edgar/data/1857086/000164117225004877/ex10-7.htm) | 10-K | 10.7 | 4/15/25 |
| 10.8 | [Offer Letter, dated as of January 18, 2024, by and between TruGolf, Inc. and Nate Larsen](https://www.sec.gov/Archives/edgar/data/1857086/000164117225004877/ex10-8.htm) | 10-K | 10.8 | 4/15/25 |
| 10.9 | [Securities Purchase Agreement, dated February 2, 2024](https://www.sec.gov/Archives/edgar/data/1857086/000149315224005259/ex10-1.htm) | 8-K | 10.1 | 2/7/24 |
| 10.10 | [Registration Rights Agreement, dated February 2, 2024](https://www.sec.gov/Archives/edgar/data/1857086/000149315224005259/ex10-2.htm) | 8-K | 10.2 | 2/7/24 |
| 10.11 | [Form of Lock-Up Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000149315223011293/ex10-2.htm) | 8-K | 10.2 | 4/6/23 |
| 10.12 | [Amendment And Exchange Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000164117225005787/ex10-1.htm) | 8-K | 10.1 | 4/23/25 |
| 10.13 | [Certificate Of Designations Of Rights And Preferences Of Series A Convertible Preferred Stock Of](https://www.sec.gov/Archives/edgar/data/1857086/000164117225005787/ex10-2.htm) | 8-K | 10.2 | 4/23/25 |
| 10.14 | [Warrant To Purchase Series A Convertible Preferred Stock](https://www.sec.gov/Archives/edgar/data/1857086/000164117225005787/ex10-3.htm) | 8-K | 10.3 | 4/23/25 |
| 10.15 | [Registration Rights Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000164117225005787/ex10-4.htm) | 8-K | 10.4 | 4/23/25 |
| 10.16 | [Equity Purchase Facility Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000164117225010545/ex10-1.htm) | 8-K | 10.1 | 5/15/25 |
| 10.17 | [Registration Rights Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000164117225010545/ex10-2.htm) | 8-K | 10.2 | 5/15/25 |
| 10.18 | [Amendment and Waiver Agreement](https://www.sec.gov/Archives/edgar/data/1857086/000164117225012786/ex10-1.htm) | 8-K | 10.1 | 5/29/25 |
| 21.1 | [Subsidiaries of the Registrant](https://www.sec.gov/Archives/edgar/data/1857086/000164117225004877/ex21-1.htm) | 10-K | 21.1 | 4/15/25 |
| 23.1+ | [Consent of Haynie & Company, independent registered public accounting firm of TruGolf](https://www.sec.gov/Archives/edgar/data/1857086/000164117225025998/ex23-1.htm) |  |  |  |
| 23.2 | [Consent of ArentFox Schiff LLP (included in Exhibit 5.1)](https://www.sec.gov/Archives/edgar/data/1857086/000164117225025998/ex5-1.htm) |  |  |  |
| 24.1+ | [Power of Attorney (included on the signature page hereto)](https://www.sec.gov/Archives/edgar/data/1857086/000164117225015916/forms-1.htm) |  |  |  |
| 101.INS | Inline XBRL Instance Document\* |  |  |  |
| 101.SCH | Inline XBRL Taxonomy Extension Schema\* |  |  |  |
| 101.CAL | Inline XBRL Taxonomy Calculation Linkbase\* |  |  |  |
| 101.LAB | Inline XBRL Taxonomy Label Linkbase\* |  |  |  |
| 101.PRE | Inline XBRL Taxonomy Linkbase Document\* |  |  |  |
| 101.DEF | Inline XBRL Taxonomy Definition Linkbase Document\* |  |  |  |
| 107\* | [Filing Fee Table](ex107.htm) |  |  |  |

---

\* Filed herewith. <br> + Previously filed.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Centerville, Utah, on September 9, 2025.

---

| | |
|:---|:---|
| **TRUGOLF HOLDINGS, INC.** | **TRUGOLF HOLDINGS, INC.** |
| By: | */s/ Christopher (Chris) Jones* |
| Name: | Christopher (Chris) Jones |
| Title: | Chief Executive Officer |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Christopher (Chris) Jones* | Chief Executive Officer Director and Interim Chief Financial Officer | September 9, 2025 |
| Christopher (Chris) Jones | (Principal Executive Officer, Interim Principal Financial Officer and Interim Principal Accounting Officer) |  |
| *\** | Director | September 9, 2025 |
| B. Shaun Limbers |  |  |
| *\** | Director | September 9, 2025 |
| Humphrey P. Polanen |  |  |
| \* | Director | September 9, 2025 |
| Riley Russell |  |  |
| \* | Director | September 9, 2025 |
| AJ Redmer |  |  |

---

---

| | |
|:---|:---|
| \* By: | */s/ Christopher (Chris) Jones* |
|  | Attorney-in-fact |

---

## Ex-Filing

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

**Exhibit 107**

**Calculation of Filing Fee Tables**

**FORM S-1**

(Form Type)

333-288219

**TruGolf Holdings, Inc.** 

(Exact Name of Registrant as Specified in its Charter)

**Table 1: Newly Registered Securities**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit <sup>(1)</sup> | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee<sup>(1)</sup> |
| **Newly Registered Securities** |  |  |  |  |  |  |  |  |
| Fees to Be Paid | Equity | Class A Common Stock, $0.0001 par value per share | 457(c) | 2777500<sup>(2)</sup> | $3.385 | $9401837.50 | 0.00015310 | $1439.42 |
| **Carry Forward Securities** |  |  |  |  |  |  |  |  |
| Carry Forward Securities |  |  |  |  |  |  |  | **—** |
|  | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $9401837.50 |  | $1439.42 |
|  | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** |  |  |  | $9019.96 |
|  | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  | $— |
|  | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $— |

---

(1) Estimated
 solely for the purpose of calculating the registration fee in accordance with Rule 457(c) of the Securities Act of 1933, as amended,
 based upon the average of the high and low prices for a share of the registrant's common stock as reported on The NASDAQ Capital
 Market on September 8, 2025.

(2) Pursuant
 to Rule 416 under the Securities Act, the securities being registered hereunder for the selling shareholders include such indeterminate
 number of additional shares of common stock as may be issued after the date hereof as a result of stock splits, stock dividends or
 similar transactions.