Laird Superfood, Inc.

Relationship with Independent Registered Public Accounting Firm

The following table shows the fees that were billed to us in connection with our financial statement audits for fiscal years 2025 and 2024 by KPMG LLC (“KPMG”) and Baker Tilly US LLP (“Baker Tilly”), respectively:

Audit Fees

“Audit Fees” includes fees for professional services provided in connection with the audit of our annual consolidated financial statements, review of quarterly consolidated financial statements included in our quarterly reports on Form 10-Q and Form 10-K, as well as services that are normally provided by our auditors in connection with SEC filings, including comfort letters and consents issued in connection with securities offerings, consultations on matters addressed during the audit or interim reviews, and other services normally provided in connection with regulatory filings.

Audit-Related Fees

“Audit-Related Fees” includes fees for assurance and related services that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not included above under “Audit Fees.”

Tax Fees

“Tax Fees” includes fees for professional services provided for tax compliance, tax advice, and tax planning.

All Other Fees

“All Other Fees” includes fees for services provided that are not included in the other fee categories reported above.

Audit Committee Pre-Approval Policies and Procedures

Our auditors provide the audit committee with information outlining the plan and scope of their proposed audit services to be performed during the year, which the audit committee reviews with our auditors and management. The audit committee pre-approves all services provided by our auditors, including audit services and non-audit services, to assure that they do not impair our auditors’ independence. Audit committee pre-approval requirements are subject to an exception for certain de minimis non-audit services approved by the audit committee prior to the completion of an audit. None of the services in 2025 and 2024 were approved by the audit committee pursuant to the de minimis exception. To ensure prompt handling of unexpected matters, the audit committee has specifically delegated to the Chair of the audit committee authority to pre-approve permissible non-audit services, subject to maximum dollar amounts. If the Chair exercises this delegation of authority, he reports the action taken to the audit committee at its next regular meeting.