MANHATTAN BRIDGE CAPITAL INC

The aggregate fees billed by our principal accounting firm, Hoberman & Lesser CPAs, LLP, for the fiscal years ended December 31, 2024, and 2023 (including for services for MBC Funding II) are as follows:

2024

The aggregate fees incurred during 2024 for our principal accountant were $71,750, covering the audit of our annual financial statements and the review of our financial statements for the first, second and third quarters of 2024.

2023

The aggregate fees incurred during 2023 for our principal accountant were $71,000, covering the audit of our annual financial statements and the review of our financial statements for the first, second and third quarters of 2023.

There were no audit-related fees billed by our principal accountant during 2024 or 2023.

There were no tax fees billed by our principal accountant during 2024 or 2023.

No other fees, beyond those disclosed in this Item 14, were billed during 2024 or 2023 except that we were billed $1,500 in 2024 by our principal accountant for services rendered in connection with our Registration Statement on Form S-3.

Audit Committee Pre-Approval, Policies and Procedures

Our Audit Committee approved the engagement with Hoberman & Lesser CPAs, LLP. These services were pre-approved by our Audit Committee to assure that such services do not impair the auditor’s independence from us.