TOFUTTI BRANDS INC

Set forth below are the aggregate fees billed by Rosenberg Rich Baker Berman, P.A. (“RRBB”), and Mazars USA LLP (“Mazars”), our independent registered accounting firms, for the fiscal years ended December 28, 2024 and December 30, 2023, respectively, for services rendered by them as our independent registered accounting firm for such years.

Audit fees consist of fees billed for services rendered for the audit of our financial statements and review of our financial statements included in our quarterly reports on Form 10-Q and services provided in connection with other statutory or regulatory filings. We paid Mazars $124,000 and $182,000 during the periods ended December 28, 2024 and December 30, 2023, respectively. We paid RRBB $20,000 for the period ended December 28, 2024.

Audit-related fees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and not reported under Audit fees. No such fees were billed in fiscal 2024 or 2023.

Tax fees consist of fees billed for professional services related to the preparation of our U.S. federal and state income tax returns and tax advice. No such fees were billed in fiscal 2024 or 2023.

After considering the provision of services encompassed within the above disclosures about fees, the Audit Committee has determined that the provision of such services is compatible with maintaining the independence of our auditors.

The Audit Committee’s policy is to pre-approve all audit and non-audit related services, tax services and other services. Pre-approval is generally provided for up to one year, and any pre-approval is detailed as to the particular service or category of services and is generally subject to a specific budget. The Audit Committee has delegated the pre-approval authority to its chairperson when expedition of services is necessary. The independent registered public accounting firm and management are required to periodically report to the full Audit Committee regarding the extent of services provided by the independent registered public accounting firm in accordance with this pre-approval and the fees for the services performed to date.