Aardvark Therapeutics, Inc.

Audit and All Other Fees

The following table presents fees for services rendered by BDO USA, P.C., our independent registered public accounting firm, for the years ended December 31, 2024 and 2023 in the following categories:

(1)

Audit fees consist of fees billed for professional services by BDO USA, P.C. for audit and quarterly review of our consolidated financial statements and review of our registration statement on Form S-1, and related services that are normally provided in connection with statutory and regulatory filings or engagements.

(2)

Tax fees consist of fees for professional services performed by BDO USA, P.C. with respect to tax compliance, tax advice and tax planning.

Audit Committee Pre-Approval of Audit and Non-Audit Services

The Audit Committee has established a policy that all audit and permissible non-audit services provided by our independent registered public accounting firm will be pre-approved by the Audit Committee. These services may include audit services, audit-related services, tax services and other services. The Audit Committee considers whether the provision of each non-audit service is compatible with maintaining the independence of our auditors. Pre-approval is detailed as to the particular service or category of services. Our Chief Financial Officer is required to periodically report to the Audit Committee regarding the extent of services provided by the independent registered public accounting firm in accordance with this pre-approval.

PART IV