Pinnacle Acquisition Corp

The financial statements of Pinnacle Acquisition Corporation, as of March 31, 2026 and for the period from March 16, 2026 (inception) through March 31, 2026 appearing in this prospectus have been audited by Withum Smith+Brown, PC, independent registered public accounting firm, as set forth in their report thereon (which contains an explanatory paragraph relating to substantial doubt about the ability of Pinnacle Acquisition Corporation to continue as a going concern as discussed in Note 1 to the financial statements) appearing elsewhere in this prospectus, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing.