DeFi Development Corp.

AUDIT AND OTHER PROFESSIONAL FEES

Wolf & Company, P.C (PCAOB ID:392) and dbbmckennon (PCAOB ID: 3501) served as the Company’s independent registered public accounting firms for fiscal 2025 and 2024, respectively. The following table is a summary of fees billed or expected to be billed by Wolf & Company, P.C. for fiscal 2025, and fees billed by dbbmckennon for fiscal 2024, for audit, audit-related, tax and all other fees during each fiscal year:

“Audit fees” include fees for services provided in connection with the audit of our annual financial statements, the review of our quarterly financial statements included in our quarterly reports on Form 10-Q, comfort letters and consents.

“Audit-related fees” are fees for assurance and related services that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not included in “Audit fees”.

“Tax fees” include fees for tax services, which include tax planning, compliance and advice.

“All other fees” are fees for permitted services and products that do not meet the “Audit fees”, “Audit-related fees” and “Tax fees” category description.

AUDIT COMMITTEE PRE-APPROVAL POLICY AND PROCEDURE

The Audit Committee of the Board has adopted policies and procedures for the pre-approval of all audit services and permissible non-audit services rendered by our independent registered public accounting firm. These services may include audit services, audit-related services, tax services and other services. Pre-approval of services is typically provided for a period of up to one year, detailed by the service or category of services that will be rendered, and subject to a specified budget. Our independent registered public accounting firm is required to report periodically to the Audit Committee regarding the extent of services provided in accordance with each pre-approval and the fees for such services provided to date. The Audit Committee may also pre-approve specific services, as needed.

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