TEN Holdings, Inc.

Audit Fees

For the years ended December 31, 2025 and 2024, we incurred aggregate fees and expenses of approximately $0.3 million and $0.2 million, respectively, from ASSENTSURE PAC, Grassi & Co., CPAs, P.C. and CohnReznick for work completed for our annual audits. ASSENTSURE PAC and Grassi & Co., CPAs,P.C. were appointed our auditor in the year ended December 31, 2025 and 2024, respectively.

Pre-Approval Policy

Pursuant to our Audit Committee charter, the Audit Committee is directly responsible for the appointment, compensation, retention, removal and oversight of the work of the independent auditor. The Audit Committee does not have written policies and procedures related to pre-approval of audit or non-non-audit services, however, the Audit Committee, pursuant to the Audit Committee charter, pre-approves the engagement of all independent auditors. Audit Committee pre-approval of audit and non-audit services is not required if the engagement for the services is entered into pursuant to pre-approval policies and procedures, if and when such policies and procedures are established by the Audit Committee, regarding the Company’s engagement of the independent auditor, provided that the policies and procedures are detailed as to the particular service, the Audit Committee is informed of each service provided and such policies and procedures do not include delegation of the Audit Committee’s responsibilities under the Exchange Act to the management of the Company. For the years ended December 31, 2025 and 2024, the Audit Committee pre-approved all work performed by ASSENTSURE PAC and Grassi & Co., CPAs, P.C.