US NeuroSurgical Holdings Inc

Audit Fees. Audit Fees represent fees for services rendered in connection with the annual audit and quarterly reviews of the Company’s financial statements. For the years ended December 31, 2023, and 2022, the Company paid $0 and $179,000 respectively, to Aronson, LLC and for the year ended December 31, 2023, and 2022, paid $83,000 and $30,000 to Mercurius & Associates LLP (formerly known as AJSH & Co LLP) for Audit Fees.

Audit-Related Fees. Audit-Related Fees represent fees for services rendered in connection with assurance and related services that are reasonably related to the performance of the audit or review of the financial statements and are not reported as Audit Fees. For the years ended December 31, 2023, and 2022, the Company incurred $12,000 and $24,000 respectively for Audit Related Fees.

Tax Fees. Tax Fees represent fees for services rendered in connection with tax compliance, tax advice and tax planning. For the year ended December 31,2023, the Company paid Tax Fees of $17,000 to Stuart Wolf and, for the year ending December 31, 2022, paid Tax Fees of $28,000 to FORVIS, (previously Dixon Hughes Goodman LLP.).

All Other Fees. All Other Fees represent fees for services rendered by the Company’s principal accountants other than those described above. For the years ended December 31, 2023, and 2022, the Company did not pay or accrue any amounts for these services.

The Board of Directors has established a policy requiring pre-approval by the Board of Directors of all audit and non-audit services provided by its registered independent public accounting firm. The policy requires the general pre-approval of annual audit services and all other permitted services. All of the audit and non-audit services described above were approved by the Board.