Airship AI Holdings Inc

Audit Committee Pre-Approval Policy

The Audit Committee has established a pre-approval policy and procedures for audit, audit-related and tax services that can be performed by the independent auditors without specific authorization from the Audit Committee subject to certain restrictions. The policy sets out the specific services pre-approved by the Audit Committee and the applicable limitations, while ensuring the independence of the independent auditors to audit our financial statements is not impaired. The pre-approval policy does not include a delegation to management of the Audit Committee’s responsibilities under the Exchange Act. During the year ended December 31, 2023, the Audit Committee pre-approved all audit and permissible non-audit services provided by our independent auditors.

Service Fees Paid to the Independent Registered Public Accounting Firm

The Audit Committee engaged BPM LLP to perform an annual audit of our financial statements for the fiscal years ended December 31, 2023 and 2022. The following is the breakdown of aggregate fees paid for the last two fiscal years. Another tax firm prepares our tax returns.

-”Audit Fees” are fees paid for professional services for the audit and quarterly reviews of our financial statements.

• “Tax Fees” are fees primarily for tax compliance in connection with filing US income tax returns.

“All other fees” related to the reviews of Registration Statements on Form S-1 and S-4.