8 unchanged sentences
(“Legacy Blaize”) did not identify any material weaknesses in internal control over financial reporting.
−Removed: As of June 30, 2025, the material weaknesses of the combined entity were remediated by the Company, as described below.
−Removed: As such, our management, including our Chief Executive Officer and Chief Financial Officer, concluded that our disclosure controls and procedures were effective in providing reasonable assurance that the information required to be disclosed in our reports filed or submitted under the Exchange Act was recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms as of June 30, 2025.
−Removed: Remediation of Previously Identified Material Weaknesses
−Removed: Prior to the completion of the Business Combination on January 13, 2025, BurTech identified certain material weaknesses in its internal control over financial reporting.
−Removed: These material weaknesses primarily related to:
−Removed: (1) the accrual of penalties and interest on excise tax payable;
−Removed: (2) the withdrawal of funds from the Trust Account as of December 31, 2024.
−Removed: Following the completion of the Business Combination, management undertook and completed several remediation actions to address the previously identified material weaknesses.
−Removed: These actions included:
−Removed: • Hiring additional accounting and finance employees and contractors with appropriate expertise in U.S.
−Removed: GAAP and SEC reporting requirements;
−Removed: • Implementing Blaize's accounting policies and internal control procedures across the combined entity;
−Removed: • Enhancing the combined entity's financial close processes to ensure more robust documentation practices;
−Removed: • Implementing Blaize's systems and tools to support internal control activities and documentation across the combined entity.
−Removed: As of June 30, 2025, management has concluded that the material weaknesses identified in BurTech’s internal control over financial reporting have been remediated based on the successful implementation and sustained operation of these enhanced controls for a sufficient period of time across the combined entity and management’s testing of the effectiveness of these implemented controls.
+Added: As of September 30, 2025, the material weaknesses of the combined entity were remediated by the Company.
+Added: As such, our management, including our Chief Executive Officer and Chief Financial Officer, concluded that our disclosure controls and procedures were effective in providing reasonable assurance that the information required to be disclosed in our reports filed or submitted under the Exchange Act was recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms as of September 30, 2025.
Changes in Internal Control over Financial Reporting
In connection with our ongoing remediation efforts and the continued monitoring and maintenance of our control procedures as part of the implementation of Section 404 of the Sarbanes-Oxley Act of 2002, we continue to review, test, and improve the operation of our internal controls.
−Removed: Other than the changes described above relating to our remediation steps, there have not been any changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the six months ended June 30, 2025, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: Other than our remediation of the prior material weakness of the combined company, as referred to above, there have not been any changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the nine months ended September 30, 2025, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
OTHER INFORMATION
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.