Tavia Acquisition Corp.

During the period from March 7, 2024 (inception) through December 31, 2024, fees for WithumSmith+Brown, PC, our independent registered public accounting firm, were approximately $37,500 for the services Withum performed in connection with the audit of our December 31, 2024 financial statements included in this Annual Report on Form 10-K.

The following is a summary of fees paid or to be paid to Marcum LLP, or Marcum, for services rendered.

Audit Fees. During the period from March 7, 2024 (inception) through December 31, 2024, fees for our independent registered public accounting firm were approximately $174,000 for the services Marcum performed in connection with our Initial Public Offering.

Audit-Related Fees. Audit-related services consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay Marcum for consultations concerning financial accounting and reporting standards for the period from March 7, 2024 (inception) through December 31, 2024.

Tax Fees. We did not pay Marcum for tax planning and tax advice for the period from March 7, 2024 (inception) through December 31, 2024.

All Other Fees. We did not pay Marcum for other services for the period from March 7, 2024 (inception) through December 31, 2024.

Pre-Approval Policy

Our audit committee was formed upon the consummation of our Initial Public Offering. As a result, the audit committee did not pre-approve all of the foregoing services, although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the audit).