NETWORK-1 TECHNOLOGIES INC

Audit Fees

Grassi & Co., CPAs, P.C., our independent registered accounting firm as of December 12, 2024, billed us aggregate fees of $80,000 for the audit of our annual financial statements for the year ended December 31, 2024. Marcum LLP, our independent registered public accounting firm during the period October 11, 2022 through

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November 13, 2024, billed us aggregate fees of $72,480 for the review of our financial statements included in our Form 10-Qs for the interim periods in the year ended December 31, 2024. Marcum LLP billed us aggregate fees of $156,000 in the year ended December 31, 2023 for the audit of our annual financial statements for the year ended December 31, 2023, review of our financial statements included in our Form 10-Qs and for other services in connection with statutory and regulatory filings.

Tax Fees and Other Fees

Marcum LLP provided no tax and compliance services for the year ended December 31, 2024 and was paid $2,500 for such services for the year ended December 31, 2023. Grassi & Co., CPAs, P.C. and Marcum LLP did not render any other professional services other than those discussed above for 2024 and 2023.

Audit Committee Pre-Approval Policies and Procedures

Our audit committee charter provides that our audit committee must comply with SEC rules to maintain auditor independence as set forth in Rule 2-01(c)(7)(i) of Regulation S-X. The Audit Committee has a policy to pre-approve all audit and permissible non-audit services to be provided by our independent registered public accounting firm. All the services above were approved in advance by our Board of Directors.

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