---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-043544"
form_type: "8-K"
ticker: "RAIN"
cik: "0002028293"
company_name: "Rain Enhancement Technologies Holdco, Inc."
filed_at: "2026-04-14T23:59:59+00:00"
generated_at: "2026-05-15T06:27:58.704732+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Rain Enhancement restates Q1-Q2 2025 financials over D&O insurance premium accounting error

## Summary
- Error: financed $640k D&O premium; assets/liabilities understated by $380,800 in Q1 2025 and $217,600 in Q2 2025.
- Restatement to be included in upcoming 2025 Form 10-K; previously issued 10-Qs will not be amended.
- Company will report material weaknesses in internal controls and ineffective disclosure controls as of Dec 31, 2025.
- Error had no impact on statements of operations, stockholders' deficit, or cash flows.
- Audit committee and management discussed the matter with auditor WithumSmith+Brown, PC.

## SEC filing metadata
- accession: 0001213900-26-043544
- form_type: 8-K
- ticker: RAIN
- cik: 0002028293
- company_name: Rain Enhancement Technologies Holdco, Inc.
- filed_at: 2026-04-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/0001213900-26-043544-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/ea0286060-8k_rain.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-043544
- JSON: https://secwatch.observer/filing/0001213900-26-043544.json
- Plain text: https://secwatch.observer/filing/0001213900-26-043544.txt

## Source-grounded claims
- claim_id: 29d2b99d298d1ac212519b778c3901db1285e148
  claim: Rain Enhancement Technologies Holdco, Inc. reported that prior financial statements should not be relied upon.
  evidence_excerpt: On April 11, 2026, the audit committee (the “Audit Committee”) of the board of directors of Rain Enhancement Technologies Holdco, Inc., a Massachusetts corporation (the “Company”), in consultation with management, determined that the Company’s previously issued unaudited condensed consolidated financial statements contained in its (i) Quarterly Report on Form 10-Q as of and for the three months ended March 31, 2025, filed with the Securities and Exchange Commission (“SEC”) on May 15, 2025 and (ii) Quarterly Report on Form 10-Q as of and for the three and six months ended June 30, 2025, filed with the SEC on August 14, 2025 (the “Affected Periods”), should no longer be relied upon due to an error in the accounting for financed insurance premiums.
  evidence_url: https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/0001213900-26-043544-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.