Rising Dragon Acquisition Corp.

The firm of Adeptus Partners, LLC (“Adeptus”) acts as our independent registered public accounting firm. The following is a summary of fees paid to Adeptus for services rendered.

Audit Fees. Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are normally provided by Adeptus in connection with regulatory filings. The aggregate fees billed by Adeptus for professional services rendered for the audit of our Form 8-K financial statements and other required filings with the SEC for the years ended December 31, 2025 and 2024 totaled $62,500 and $32,000, respectively. This amount includes interim procedures and audit fees, as well as attendance at audit committee meetings.

*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 Adeptus for consultations concerning financial accounting and reporting standards for the years ended December 31, 2025 and 2024.

Tax Fees. For the years ended December 31, 2025 and 2024, the aggregate fees billed by Adeptus for services rendered for tax compliance, tax advice and tax planning totaled $0.

All Other Fees. For the years ended December 31, 2025 and 2024, Adeptus did not render any services to us other than those set forth above.

Pre-Approval Policy

Our audit committee was formed in connection with the effectiveness of our registration statement for our IPO. 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. Since the formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all audit 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).

PART IV