DEEP FISSION, INC.

Raich Ende Malter & Co. LLP (“REM”) was the Company’s independent registered public accounting firm from December 2021 through June 2022. Effective July 2022, Grassi & Co., CPAs, P.C. (“Grassi”) were appointed as the Company’s independent registered public accounting firm. Set below are aggregate fees billed by Grassi and REM for professional services rendered for the years ended December 31, 2023 and 2022.

Audit Fees

The fees for the audit services billed and to be billed by Grassi for the year ended December 31, 2023, amounted to $17,250.

The fees for the audit services billed by Grassi and REM for the year ended December 31, 2022, amounted to $24,750.

Audit-Related Fees

There were no audit-related fees billed by Grassi and REM for the years ended December 31, 2023 and 2022.

Tax Fees

The fees for the tax services billed and to be billed by Grassi for professional services for tax compliance, tax advice, and tax planning for the year ended December 31, 2023, amounted to $2,500.

The fees for the tax services billed by Grassi and REM for professional services for tax compliance, tax advice, and tax planning for the year ended December 31, 2022, amounted to $2,750.

All Other Fees

There were no fees billed by Grassi and REM for other products and services for the years ended December 31, 2023 and 2022.

Audit Committee’s Pre-Approval Process

The Company does not have a standing audit committee or a committee performing similar functions.