SeaStar Medical Holding Corp

SeaStar Medical Holding Corporation (the “Company”) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2023 by the prescribed due date primarily because additional time is needed for the Company to complete the work required to restate financial statements of prior periods, as disclosed in more detail in the Current Report on Form 8-K filed on March 27, 2024 (the “Form 8-K”). The Company expects to file the Form 10-K for the year ended December 31, 2023 within the fifteen-day extension period provided under Rule 12b-25 of the Securities Exchange Act of 1934, as amended

LMF Acquisition Opportunities, Inc. (the “Company”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2022 by the prescribed due date because additional time is needed for the Company to compile and analyze information to complete the review of the Company’s financial statements to be included in the Form 10-Q. The Company currently expects to file the Form 10-Q for the quarter ended June 30, 2022 within the five-day extension period provided under Rule 12b-25 of the Securities Exchange Act of 1934, as amended

LMF Acquisition Opportunities, Inc. (the “Company”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2022 by the prescribed due date because additional time is needed for the Company to compile and analyze information to complete the review of the Company’s financial statements to be included in the Form 10-Q. The Company currently expects to file the Form 10-Q for the quarter ended March 31, 2022 within the five-day extension period provided under Rule 12b-25 of the Securities Exchange Act of 1934, as amended

LMF Acquisition Opportunities, Inc. (the “Company”) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2021 by the prescribed due date because additional time is needed for the Company to compile and analyze information to complete the review of the Company’s financial statements to be included in the Form 10-K. The Company currently expects to file the Form 10-K for the year ended December 31, 2021 within the fifteen-day extension period provided under Rule 12b-25 of the Securities Exchange Act of 1934, as amended

LMF Acquisition Opportunities, Inc. (the “Company”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2021 (the “Q1 2021 Form 10-Q”) by the prescribed due date for the reasons described below. The Company is reevaluating the classification of its ordinary shares (the “ Public Shares ”) subject to possible redemption, which were issued in connection with the Company’s initial public offering and the exercise of the underwriter’s over-allotment. In particular, Accounting Standards Codification (“ ASC ”) 480-10-S99, Distinguishing Liabilities from Equity , requires ordinary shares with redemption features that are not solely within the Company’s control to be classified outside of permanent equity. The Company previously determined the Public Shares subject to possible redemption to be equal to the redemption value of $10.00 per Public Share while also taking into consideration the requirement in the Company’s amended and restated memorandum and articles of association that a redemption cannot result in the Company’s net tangible assets being less than $5,000,001. In connection with the reevaluation, the Company anticipates that its Public Shares subject to possible redemption will be reclassified as temporary equity in their entirety. This anticipated reclassification would result in an adjustment to the initial carrying value of the Public Shares subject to possible redemption with the offset recorded to additional paid-in capital (to the extent available), accumulated deficit and ordinary shares. The Company also expects to revise its earnings per share (“ EPS ” ) calculation to allocate net income (loss) evenly to the redemable and nonredeemable shares. The Company, however, does not expect that such reclassification would change total assets, liabilities or operating results in any prior periods

LMF Acquisition Opportunities, Inc. (the “Company”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2021 (the “Q1 2021 Form 10-Q”) by the prescribed due date for the reasons described below. On April 12, 2021, the Staff of the U.S. Securities and Exchange Commission (the “SEC”) issued the “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”)” (the “SEC Statement”), which clarified guidance for all SPAC-related companies regarding the accounting and reporting for their warrants. Following review of the SEC Statement, the Company reevaluated the accounting treatment of its public warrants and private placement warrants as equity, and concluded that, based on the SEC Statement, the public warrants and private placement warrants should be, and should previously have been, classified as a liability measured at fair value, with non-cash fair value adjustments recorded in earnings at each reporting period. The Company is currently determining the extent of the SEC Statement’s impact on its financial statements as of and for the period from January 1, 2021 through March 31, 2021 included in the Q1 2021 Form 10-Q (the “Q1 2021 Financials”). The Company is working diligently to complete the Q1 2021 Form 10-Q as soon as possible; however, given the scope of the process for determining the appropriate treatment of the public warrant and private placement warrants in accordance with the SEC Statement and appropriately reporting such treatment in the Q1 2021 Form 10-Q, the Company is unable to complete and file the Q1 2021 Form 10-Q by the required due date of May 17, 2021 without unreasonable effort and expense. The Company does, however, expect to file such report within five calendar days thereof